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HMRC internal manual

Insurance Policyholder Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Introduction: contents

  1. IPTM1010
    About this manual
  2. IPTM1011
    What is in IPTM
  3. IPTM1012
    What is not in IPTM
  4. IPTM1013
    Feedback
  5. IPTM1014
    How to use this manual
  6. IPTM1015
    How the IPTM is different from AP and CT
  7. IPTM1025
    Destination of AP, CT and RE paragraphs
  8. IPTM1050
    Derivation of IPTM paragraphs
  9. IPTM1075
    Legislative references: ITTOIA and ICTA
  10. IPTM1100
    Fundamental concepts: what is insurance?
  11. IPTM1105
    Fundamental concepts: what is an insurer?
  12. IPTM1110
    Fundamental concepts: what is a policyholder?
  13. IPTM1115
    Fundamental concepts: what is a life policy?
  14. IPTM1120
    Fundamental concepts: what is a capital redemption policy?
  15. IPTM1125
    Fundamental concepts: what is a group life policy?
  16. IPTM1130
    Fundamental concepts: what is an annuity?
  17. IPTM1135
    Fundamental concepts: what is a purchased life annuity?
  18. IPTM1140
    Fundamental concepts: what is a structured settlement?
  19. IPTM1145
    Fundamental concepts: what is sickness, disability and unemployment insurance?
  20. IPTM1150
    Fundamental concepts: what are immediate needs annuities?
  21. IPTM1200
    Private medical insurance: background
  22. IPTM1300
    Development of policyholder taxation: historical
  23. IPTM1310
    Development of policyholder taxation: chargeable events
  24. IPTM1320
    Development of policyholder taxation: outline of change
  25. IPTM1400
    Types of insurance policy used for investment: unit linked policies
  26. IPTM1410
    Types of insurance policy used for investment: with-profits and without-profits policies
  27. IPTM1420
    Types of insurance policy used for investment: guaranteed income bonds, guaranteed growth bonds and indexed bonds
  28. IPTM1500
    Outline of the chargeable events regime: underlying theory
  29. IPTM1510
    Outline of the chargeable events regime: part surrenders and part assignments for consideration
  30. IPTM1520
    Outline of the chargeable events regime: focus on the policy, calculate the gain and attribute it
  31. IPTM1530
    Outline of the chargeable events regime: types of policy and contract chargeable
  32. IPTM1540
    Outline of the chargeable events regime: policies and contracts not chargeable
  33. IPTM1550
    Outline of the chargeable events regime: person chargeable
  34. IPTM1560
    Outline of the chargeable events regime: tax charged