Corporation Tax treatment of investment life insurance contract payouts

Official URL: https://www.gov.uk/government/publications/corporation-tax-treatment-of-investment-life-insurance-contract-payouts
Publisher / authority: HMRC
Type: publication
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: Corporation Tax measures
Published / updated by source: 28 Oct 2026, 17:36 GMT
First seen by VERADIQ: 28 Oct 2026, 17:40 GMT

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 17:40 GMT	first capture	application/json 10.6 KB	ok:json	`2ddf0ded3f8a26120d30264921439f44f35c077e1116517e1b6be1d20afe4dfa`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.

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