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GIM9000 | Mutual insurance

From HM Revenue & Customs · General Insurance Manual

This section describes mutual general insurance and explains aspects of the tax treatment of mutual general insurers.

Contents16 entries

  1. GIM9010Mutual insurance: what is mutuality?
  2. GIM9020Mutual insurance: what is mutual insurance?
  3. GIM9025Mutual insurance: Islamic takaful insurance arrangements
  4. GIM9030Mutual insurance: mutual insurance as a trade
  5. GIM9040Mutual insurance: mutual insurance as a trade: severability of mutual and non-mutual business
  6. GIM9050Mutual insurance: tax treatment
  7. GIM9060Mutual insurance: tax treatment: accounting periods beginning before 1 October 2002: loan relationships: exchange gains & losses: financial instruments
  8. GIM9090Mutual insurance: tax treatment: accounting periods beginning on or after 1 October 2002: loan relationships
  9. GIM9100Mutual insurance: tax treatment: accounting periods beginning on or after 1 October 2002: exchange gains and losses
  10. GIM9110Mutual insurance: tax treatment: accounting periods beginning on or after 1 October 2002: derivatives
  11. GIM9120Mutual insurance: particular types: health mutuals: background
  12. GIM9130Mutual insurance: particular types: health mutuals: is the business mutual?
  13. GIM9140Mutual insurance: particular types: captive mutual insurers
  14. GIM9150Mutual insurance: distributions by mutual insurers
  15. GIM9160Mutual insurance: change of status to non-mutual: transitional issues
  16. GIM9170Mutual insurance: transfers of business by a mutual insurer