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HMRC internal manual

Insurance Policyholder Taxation Manual

From
HM Revenue & Customs
Updated
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Destination of AP, CT and RE paragraphs

Most of IPTM is derived from material formerly in the AP (Assessment Procedures)Manual, with some input from CT (Company Taxation) and RE (Relief Instructions) Manuals.Much of the material is fresh drafting but, where possible, the old manual references havebeen included in the keywords to the accompanying metadata pages. For HMRC staff thismeans that a search on the old reference will find the IPTM page derived from it. Forexample, entering AP896 will, via the metadata, find IPTM4200.

This facility only works on the HMRC intranet version and not on the internet versionavailable externally, as the metadata function does not operate in the same way.

Further reference and feedback IPTM1013