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HMRC internal manual

Insurance Policyholder Taxation Manual


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

The Editor IPTM, BAI Financial Services Team, Meldrum House, 15 Drumsheugh Gardens, Edinburgh , EH3 7UQ


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)