Accounting scheme

Adjustments

Amount of

Bad debts

Benefits

Generally

Working overseas

Claims

Generally

Payment

Returns

Scope

Claims in returns

Credit, meaning

Entitlement

Generally

Permanent removals etc.

Environmental bodies credit scheme

Expenditure, calculation in respect of

False claims, penalties

Held over

Incorrectly paid, assessments

Insolvency

Intermediaries, entitlement

Licence

– see Licence

Manner in which insurer may benefit from

Non-taxable insurance contracts

Payments in respect of

Repayment

Transfer of business

Withholding