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MTT45400 | Particular entities and adjustments: Insurance: Contents

From HM Revenue & Customs · Multinational Top-up Tax and Domestic Top-up Tax

This section contains guidance specific to the insurance industry.

Other guidance relating specifically to the insurance industry can be found on the following pages:

  • MTT21010 (guidance on the underlying profits, under 'Regulated mutual insurance entities')

  • MTT45110 (meaning of ‘insurance investment entity’).

Contents6 entries

  1. MTT45410Particular entities and adjustments: Insurance: Meaning of 'revenue' for revenue threshold test
  2. MTT45420Particular entities and adjustments: Insurance: Profits adjusted to be before tax
  3. MTT45430Particular entities and adjustments: Insurance: Adjustments where life assurance business carried on
  4. MTT45440Particular entities and adjustments: Insurance: Exclusion of certain insurance reserve movement expense
  5. MTT45450Particular entities and adjustments: Insurance: Covered taxes
  6. MTT45460Particular entities and adjustments: Insurance: Recaptured deferred tax liabilities