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Official guidance
Insurance Premium Tax

IPT11000 · Annexes: Contents

  • IPT11100 · Annexes: Types of insurance
  • IPT11200 · Annexes: Providers of insurance
  • IPT11300 · Annexes: Reference material
  • IPT11400 · Annexes: Connected Persons - Section 1122 of the Corporation Tax Act 2010
  1. Annexes: Contents
  2. Annexes: Providers of insurance

IPT11200 | Annexes: Providers of insurance

From HM Revenue & Customs · Insurance Premium Tax

Captive insurance companiesThese generally provide insurance to companies in the same group and are owned by the parent company.
Friendly SocietiesThese generally provide life insurance.
Lloyd’s syndicatesGenerally, these do not provide any significant life insurance.
Overseas insurance companiesSubject to special regulatory requirements in the UK.
P & I Clubs and other mutualsShip owners or other mutual insurers, such as benevolent societies and working men’s clubs.
PoolsGroups of insurance companies.
Roadside rescue organisationsThe AA, RAC etc.
Trade unions, and employers organisationsThese provide life insurance and other specialist insurance for members.
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