Financial reporting for companies

Your company (including your look-through company) may need to prepare financial accounts for us.

What you need to report to us depends on your yearly income and assets.

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Financial reporting requirements for companies Companies have different levels of financial reporting depending on their income and assets.
Standards for minimum financial reporting These are the minimum standards your company must meet.
General insurance reserving guidelines Inland Revenue follows the Financial Reporting Standard No 35 (FRS-35) where it is consistent with the income tax legislation. All section references are to the Income Tax Act 1994 ("the Act") unless otherwise stated.