GIM10000 - Non-resident insurers
A non-resident general insurance company, like any other
non-resident company, is chargeable to corporation tax in so far as
it is carrying on a trade in the United Kingdom through a branch or
agency (ICTA88/S11 (1)).
This section explains the accounting, regulatory and taxation
aspects of the treatment of non- resident insurers which differ
from those of resident insurers.
| GIM10010 | Accounting requirements: non-UK companies |
| GIM10020 | Regulatory background: general |
| GIM10030 | Regulatory background: EEA insurers: “EEA firms” with a branch or providing services in the UK: passport rights |
| GIM10040 | Regulatory background: EEA insurers: “Treaty firms” with a branch or providing services in the UK |
| GIM10050 | Regulatory background: EEA insurers: meaning of “branch” and “provision of services” |
| GIM10060 | Regulatory background: EEA insurers: further guidance on meaning of “branch” and “provision of services” |
| GIM10070 | Regulatory background: EEA insurers: FSA requirements on “branches”, “provision of services” and “Treaty firms” |
| GIM10080 | Regulatory background: EEA insurers: no assets or regulatory returns required in UK |
| GIM10090 | Regulatory background: non-EEA insurers: general |
| GIM10100 | Regulatory background: non-EEA insurers: FSA returns |
| GIM10110 | The scope of UK taxing rights: the corporation tax charge |
| GIM10120 | The scope of UK taxing rights: accounting periods beginning before 1 January 2003: section 11 ICTA & Article 7 OECD Model: the arm’s length principle |
| GIM10130 | The scope of UK taxing rights: accounting periods beginning before 1 January 2003: section 11 ICTA & Article 7 OECD Model: application to insurers |
| GIM10140 | The scope of UK taxing rights: accounting periods beginning before 1 January 2003: section 11 ICTA & Article 7 OECD Model: attribution of the investment return |
| GIM10150 | The scope of UK taxing rights: accounting periods beginning before 1 January 2003: section 11 ICTA & Article 7 OECD Model: attribution of the investment return: FSA guidance |
| GIM10160 | The scope of UK taxing rights: accounting periods beginning before 1 January 2003: section 11 ICTA & Article 7 OECD Model: attribution of the investment return: solvency margin |
| GIM10170 | The scope of UK taxing rights: accounting periods beginning before 1 January 2003: section 11 ICTA & Article 7 OECD Model: attribution of the investment return: OECD Commentary |
| GIM10180 | The scope of UK taxing rights: accounting periods beginning before 1 January 2003: section 11 ICTA & Article 7 OECD Model: attribution of the investment return: Method 1 and Method 2 |
| GIM10190 | The scope of UK taxing rights: accounting periods beginning before 1 January 2003: section 11 ICTA & Article 7 OECD Model: attribution of the investment return: treatment of interest |
| GIM10200 | The scope of UK taxing rights: accounting periods beginning before 1 January 2003: section 11 ICTA & Article 7 OECD Model: attribution of the investment return: mutual agreement procedure |
| GIM10210 | The scope of UK taxing rights: accounting periods beginning on or after 1 January 2003: section 11 ICTA & Article 7 OECD Model: changes in FA 2003 |
| GIM10220 | The scope of UK taxing rights: accounting periods beginning on or after 1 January 2003: section 11 ICTA & Article 7 OECD Model: changes in FA 2003: “independent enterprise” |
| GIM10230 | The scope of UK taxing rights: accounting periods beginning on or after 1 January 2003: section 11 ICTA & Article 7 OECD Model: changes in FA 2003: “free assets” |
| GIM10240 | Other taxation issues: taxation of non-residents generally |
| GIM10250 | Other taxation issues: FOTRA securities and War Loan |
| GIM10260 | Other taxation issues: loan relationships & derivative contracts |
