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Contents

Official guidance

Life Assurance Manual

Find in this level

LAM01000 · Introduction and long-term insurance business overview
LAM02000 · I-E Overview
LAM03000 · Calculation of 'I' Income and chargeable gains
LAM04000 · Calculating ‘E’ adjusted BLAGAB management expenses
LAM05000 · Apportionment rules
LAM06000 · I-E Profit: Calculation of the tax charge
LAM07000 · Trade Profits
LAM08000 · Full example computation
LAM09000 · Double Tax Relief
LAM10000 · Reinsurance
LAM11000 · Long-term Business Fixed Capital
LAM12000 · International and cross border
LAM13000 · Transfer of long-term business
LAM14000 · Finance Act 2012 Transitional Provisions
LAM15000 · Excess expenses, losses and deficits
LAM16000 · IFRS 17 Transitional Provisions
LAM17000 · Friendly Societies
LAM12400 · Corporate Interest Restriction
LAMBT · LAM Banner Token

Official guidance
Life Assurance Manual

Life Assurance Manual

From HM Revenue & Customs

Begin readingIntroduction and long-term insurance business overview: introduction to this manual