Guidance Notes for Insurers
This document reflects the tax position at the time of publication (including the application of past rules). It does not attempt comprehensive coverage of all the detailed rules which apply in taxing life insurance companies or holders of life insurance policies or annuity contracts. The notes are for guidance only. They are not intended to be of general binding effect in law.
The notes do not effect a taxpayer's rights of appeal. The correct tax treatment of each case will depend upon its own facts and circumstances.
The notes are in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your computer. To save the notes to your hard drive, right click on the link and choose the save option.
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