The taxation of UK permanent establishments of foreign general insurers resembles in most respects the taxation of other non-resident companies trading in the UK. For ways in which the corporation tax system applies differently to non-resident companies trading in the UK see, in particular:
This general alignment of treatment between general insurers and non-resident companies as a whole means that the treatment of non-resident general insurers and that of overseas life insurance companies can sometimes be different. The Life Assurance Manual (LAM) gives details of the treatment of overseas life assurance companies.
