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HMRC internal manual

Insurance Policyholder Taxation Manual

How the IPTM is different from AP and CT

General improvements to content and presentation

Much of the material was previously in AP and RE Instructions, with a small amountfocused on companies’ chargeable events in the CT Manual. The AP material was ratherout of date and not easily found or logically sited. Significant material has been addedto assist insurers in issuing chargeable event certificates and to clarify the meaning ofa qualifying policy. Improvements include

  • bringing together policyholder taxation matters in one manual
  • removing or updating out of date material
  • modernising and simplifying language
  • better metadata to improve searching, including the use of keywords
  • a more logical presentation of the subjects and better explanation of terms
  • making available some material only previously available to Policy and Technical specialists.
Further reference and feedback IPTM1013