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GIM8000 | Reinsurance and other forms of risk transfer

From HM Revenue & Customs · General Insurance Manual

This section describes the tax treatment of reinsurance arrangements and other forms of risk transfer entered into by general insurers. See the Life Assurance Manual for the tax treatment of reinsurance arrangements entered into by life insurance companies.

Contents43 entries

  1. GIM8010Reinsurance and other forms of risk transfer: background
  2. GIM8020Reinsurance and other forms of risk transfer: types of reinsurance
  3. GIM8030Reinsurance and other forms of risk transfer: types of reinsurance: proportional reinsurance
  4. GIM8040Reinsurance and other forms of risk transfer: types of reinsurance: proportional reinsurance: quota share reinsurance example
  5. GIM8050Reinsurance and other forms of risk transfer: types of reinsurance: proportional reinsurance: surplus reinsurance example
  6. GIM8060Reinsurance and other forms of risk transfer: types of reinsurance: non-proportional reinsurance
  7. GIM8070Reinsurance and other forms of risk transfer: types of reinsurance: non-proportional reinsurance: example of excess of loss
  8. GIM8080Reinsurance and other forms of risk transfer: types of reinsurance: non-proportional reinsurance: example of layered treaty
  9. GIM8090Reinsurance and other forms of risk transfer: types of reinsurance: non-proportional reinsurance: example of stop loss
  10. GIM8100Reinsurance and other forms of risk transfer: types of reinsurance: non-proportional reinsurance: loss portfolio reinsurance
  11. GIM8110Reinsurance and other forms of risk transfer: types of reinsurance: Japanese earthquake risks
  12. GIM8120Reinsurance and other forms of risk transfer: tax issues
  13. GIM8130Reinsurance and other forms of risk transfer: tax issues: transactions between connected persons: transfer pricing
  14. GIM8140Reinsurance and other forms of risk transfer: tax issues: transactions between connected persons: section 774 ICTA 1988
  15. GIM8150Reinsurance and other forms of risk transfer: tax issues: transactions between connected persons: parent funding subsidiary
  16. GIM8160Reinsurance and other forms of risk transfer: tax issues: connected persons: captive reinsurance
  17. GIM8170Reinsurance and other forms of risk transfer: tax issues: retrospective treaty reinsurance
  18. GIM8180Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART)
  19. GIM8190Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): transfer of risk
  20. GIM8200Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): financial/finite insurance and reinsurance
  21. GIM8210Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): spread loss contracts
  22. GIM8220Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): time and distance policies
  23. GIM8230Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): loss portfolio transfer
  24. GIM8240Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): derivatives
  25. GIM8250Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): over the counter products
  26. GIM8260Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): securitisation and sidecars
  27. GIM8261Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): insurance linked securities overview
  28. GIM8262Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): insurance linked securities: Risk Transformation (Tax) Regulations 2017
  29. GIM8263Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): insurance linked securities: corporation tax
  30. GIM8264Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): insurance linked securities: income tax
  31. GIM8265Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): insurance linked securities: removal of special tax treatment (condition A)
  32. GIM8266Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): insurance linked securities: removal of special tax treatment (condition B)
  33. GIM8267Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): insurance linked securities: other rules
  34. GIM8270Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): accounting treatment: FRS5
  35. GIM8280Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): accounting treatment: ABI SORP
  36. GIM8290Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): FSA guidance
  37. GIM8300Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): tax treatment
  38. GIM8310Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): tax treatment: enquiries
  39. GIM8320Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): tax treatment: examples
  40. GIM8330Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): tax treatment: fronting
  41. GIM8340Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): tax treatment: mutuals
  42. GIM8350Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): tax treatment: change of accounting treatment
  43. GIM8360Reinsurance and other forms of risk transfer: financial reinsurance and alternative risk transfer (ART): tax treatment: the FSA return