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HMRC internal manual

Insurance Policyholder Taxation Manual

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If you have any comments or suggestions on how to improve the IPTM send them to:

The Editor IPTM, CT&VAT (Insurance Group), Room 3C/06, 100 Parliament Street, London SW1A 2BQ.

References

Employment Income Manual (EIM)
 
Business Income Manual (BIM)
Capital Gains Manual (CG)
Company Taxation Manual (CTM)
Inheritance Tax Manual (IHTM)
Trusts, Settlements and Estates Manual (TSEM)