CTM40600 - Particular bodies: insurance companies

The file for any UK resident insurance company which starts to trade, or for any non resident insurance company which starts to trade in the UK through a branch or agency, should be sent to CT&VAT (Technical) Insurance Group. If possible, the report should indicate which classes of business it carries out.

CT&VAT (Technical) Insurance Group should also be informed when it becomes apparent for the first time that an insurance company which is not dealt with in a specialist district:

• is carrying on insurance business otherwise than on a mutual basis,

or

• is not resident in the UK and has a presence in the UK which is claimed to be a representative or contact office and not to amount to a branch or agency here through which business is carried on.

Registered friendly societies are covered in CTM40300 onwards.