Documents related to current tax year or to no specific tax year
Industry guidelines for general insurance reserving for income tax purposes
About this guide
These industry guidelines set out the approach taken by Inland Revenue Corporates, Insurance Sector, to the calculation of reserves for general insurance including non-life riders on life insurance policies and reinsurance activities, but excluding life insurance.
Adobe Acrobat PDF | 162kb | 8 pages
When to use this guide
If you are in the insurance indusrty and you are wanting to understand the approach taken by Inland Revenue to calculate reserves for general insurance including non-life riders on life insurance policies and reinsurance activities, for income tax purposes.What you will need