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GIM6500 | Technical provisions: Schedule 11 FA2007

From HM Revenue & Customs · General Insurance Manual

This section of the Chapter on technical provisions gives guidance on the tax treatment of technical provisions under FA07/SCH11, namely for accounting periods ending on or after 19 July 2007. The rules governing the ‘appropriate amount’ (GIM6600+) broadly apply for 2009 onwards.

Contents17 entries

  1. GIM6510Technical provisions: Schedule 11 FA2007: background
  2. GIM6520Technical provisions: Schedule 11 FA2007: definitions
  3. GIM6530Technical provisions: Schedule 11 FA2007: paragraph 1 restriction on amount of technical provisions
  4. GIM6540Technical provisions: Schedule 11 FA2007: paragraph 2 enforcement: introduction to and restriction on use
  5. GIM6550Technical provisions: Schedule 11 FA2007: paragraph 2 enforcement: scope and procedural issues
  6. GIM6560Technical provisions: Schedule 11 FA2007: paragraph 2 enforcement: person to prepare report
  7. GIM6570Technical provisions: Schedule 11 FA2007: paragraph 2 enforcement: appeal against issue of a notice
  8. GIM6580Technical provisions: Schedule 11 FA2007: paragraph 2 enforcement: penalties for failure to comply with a notice
  9. GIM6590Technical provisions: Schedule 11 FA2007: procedure following production of a report
  10. GIM6600Technical provisions: appropriate amount Regulations: background
  11. GIM6610Technical provisions: appropriate amount Regulations: the main rule
  12. GIM6620Technical provisions: appropriate amount Regulations: the alternative rule
  13. GIM6630Technical provisions: appropriate amount Regulations: rules applicable to both methods
  14. GIM6640Technical provisions: appropriate amount Regulations: enquiries: background
  15. GIM6650Technical provisions: appropriate amount Regulations: enquiries: risk assessment
  16. GIM6660Technical provisions: appropriate amount Regulations: enquiries: risk assessment: identifying outliers
  17. GIM6670Technical provisions: appropriate amount Regulations: enquiries: risk assessment: group regulatory returns