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GIM5000 | Taxation of the investment return

From HM Revenue & Customs · General Insurance Manual

This section covers one of the more unusual features of the taxation of general insurers, namely the treatment of investment income and gains. See GIM4000+ for the broad framework of the taxation of general insurance.

Contents29 entries

  1. GIM5010Taxation of the investment return: general overview
  2. GIM5020Taxation of the investment return: the general rule: investment income treated as trading receipt
  3. GIM5030Taxation of the investment return: exceptions to the general rule: investment income not always taxed as trade profits
  4. GIM5040Taxation of the investment return: UK dividends and other distributions: history and basic rule
  5. GIM5050Taxation of the investment return: UK dividends and other distributions exemption: dividend stripping: distributions made before 1 April 2008
  6. GIM5055Taxation of the investment return: UK dividends and other distributions exemption: dividend stripping: distributions made on or after 1 April 2008: preference share lending
  7. GIM5060Taxation of the investment return: interest and foreign dividends
  8. GIM5070Taxation of the investment return: interest and foreign dividends: income received under deduction of tax
  9. GIM5080Taxation of the investment return: use of trading losses against investment income
  10. GIM5090Taxation of the investment return: corporate and government debt: accounting periods ending after 31 March 1996: introduction
  11. GIM5100Taxation of the investment return: corporate and government debt: accounting periods ending after 31 March 1996: rules for insurance companies
  12. GIM5110Taxation of the investment return: corporate and government debt: exchange differences: accounting periods ending after 31 March 1996 and beginning before 1 October 2002
  13. GIM5120Taxation of the investment return: corporate and government debt: exchange differences: accounting periods ending after 31 March 1996 and beginning on or after 1 October 2002
  14. GIM5130Taxation of the investment return: financial instruments: accounting periods beginning before 1 October 2002
  15. GIM5140Taxation of the investment return: derivative contracts: accounting periods beginning on or after 1 October 2002
  16. GIM5150Taxation of the investment return: investment gains: accounting periods beginning before 1 January 2002: gains and losses on equities and other non-debt assets
  17. GIM5160Taxation of the investment return: investment gains: accounting periods beginning before 1 January 2002: portfolio assets and trading stock
  18. GIM5170The investment return: investment gains: accounting periods beginning before 1 January 2002: portfolio assets and trading stock: periods ending before 1 April 1996
  19. GIM5180Taxation of the investment return: investment gains: accounting periods beginning before 1 January 2002: the realisation basis
  20. GIM5190Taxation of the investment return: investment gains: accounting periods beginning on or after 1 January 2002: transition from realisation basis: change of accounting basis
  21. GIM5200Taxation of the investment return: investment gains: accounting periods beginning on or after 1 January 2002: transition from realisation basis: transitional measures
  22. GIM5210Taxation of the investment return: investment gains: accounting periods beginning on or after 1 January 2002: transition from realisation basis: transfers of business
  23. GIM5220Taxation of the investment return: investment gains: accounting periods beginning on or after 1 January 2002: transition from realisation basis: identification of part realisations
  24. GIM5230Taxation of the investment return: investment gains: structural assets
  25. GIM5240Taxation of the investment return: investment gains: paper for paper exchange of assets
  26. GIM5250Taxation of the investment return: investment gains: paper for paper exchange of assets: section 473 ICTA 1988
  27. GIM5260Taxation of the investment return: investment gains: portfolio assets: anti-avoidance provisions
  28. GIM5270Taxation of the investment return: investment gains: portfolio assets: exchange differences
  29. GIM5280Taxation of the investment return: investment gains: land and property