Chapter LAM12300

CourtHM Revenue & Customs
Record NumberLAM12300
Published date05 August 2019

There are no special diverted profits tax provisions for life insurance companies.

There are a number of insurance examples provided in the Diverted Profits Guidance which could be relevant

  • Insurance groups with intragroup reinsurance DPT1390 example 1.
  • Insurance groups providing offshore bonds DPT1390 example 3.

Reference should be made to the DPT guidance on these points.

The life insurance offshore bond example is the only one which is specific to life insurance. The...

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