Life Assurance: News
What's New
April 2008
A new edition of the Life Assurance Manual (LAM) has been published. Details of “What’s New” in the LAM can be accessed via the following link:
This edition of LAM is an interim publication, which is accessible via the following link: LAM 2008(PDF 2.12MB).
April 2007
Group Issues and Losses meeting
The minutes of the meeting on 25 January 2007 between HMRC and the ABI are
now available.
December 2006
Statement of Intent
Information about the treatment of releases of surplus of life insurance companies
is now available.
Pre Budget Report 2006 Newsletter (PDF 116K)
This is the PBR 2006 letter for the insurance sector. Following the approach
adopted for Budget 2006 it again covers both indirect and direct tax issues,
and includes a section on work being led by HM Treasury.
October 2006
A new edition of the Life Assurance Manual (LAM) has been published. Details of the chapters and “What’s New” in the LAM can be accessed via the following link:
This edition of LAM is an interim publication, which is accessible via the following link: LAM 2006 Chapters and LAM 2006 Appendices (PDF 2.39MB)
HMRC will no longer produce Manuals in Complied Help File format (CHM) as LAM has been up to now. Over the next few months LAM will be migrated to the standard format of all HMRC Manuals. In so doing it will be rewritten into consecutively numbered Chapters and the present numbering within the Chapters will be amended.
It will also contain some new material, principally on the regulatory and
accounting aspects of long-term assurance.
CT & VAT Product and Process Group of HMRC who are responsible for this
Manual would welcome any comments on this manual and on what changes the new
version might contain.
Comments should be sent to the editor and author: Richard Thomas.
