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HMRC internal manual

Insurance Policyholder Taxation Manual

How to use this manual

Tables of contents

You can use these to drill down to the pages you need.


HMRC intranet users can search IPTM using the ’search this manual’ leftbar button. This is not available to internet users. They can search the manuals area using chosen keywords.

Destinations of old AP and CT pages

You may want to find the new location of a page previously in the AP or CT manuals. There is a table showing the derivations of the paragraphs in this manual at IPTM1050. Alternatively, a search on the old reference will work within HMRC intranet.

Further reference and feedback IPTM1013