Policy paper
Corporation Tax: 皇冠体育app Insurance Contracts (Tax) (Change in Accounting Standards) Regulations 2022
This tax information and impact note is about Corporation Tax changes in response to the new international accounting standard for insurance contracts IFRS 17.
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皇冠体育appse regulations make provisions in relation to the adoption of the accounting standard IFRS 17 in accounting periods beginning on or after 1 January 2023. Certain amounts, that would otherwise be subject to Corporation Tax upon transition to IFRS 17, are instead brought into tax over 10 years.
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Updates to this page
Published 10 November 2022