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HMRC internal manual

Insurance Policyholder Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Derivation of IPTM paragraphs

The destination of the AP, CT and RE paragraphs that contributed to this manual is given in the following table. The main origins are given when there is more than one. The table was prepared when the IPTM was first published in 2006 and the word ‘drafting’ was used when the material was completely new.

IPTM1000 Contents
   
IPTM1010 AP3130
IPTM1011 AP3145
IPTM1012 Drafting
IPTM1013 Drafting
IPTM1014 Drafting
IPTM1015 Drafting
IPTM1025 Destinations
IPTM1050 Derivations
IPTM1075 Drafting
IPTM1100 Drafting
IPTM1105 AP3234 AP3234a AP3235
IPTM1110 Drafting
IPTM1115 Drafting
IPTM1120 AP3256 CT1350
IPTM1125 Drafting
IPTM1130 Drafting
IPTM1135 AP921 AP3238 AP3239
IPTM1140 AP993
IPTM1145 AP1032 AP3145 AP3158 AP3259
IPTM1150 Drafting
IPTM1200 Drafting
IPTM1300 Drafting
IPTM1310 AP3136 AP3137 AP3138 AP3139 AP3140 AP3146
IPTM1320 Drafting
IPTM1400 AP3141
IPTM1410 AP3142
IPTM1420 AP3143 AP3144 AP3232 AP3232a
IPTM1500 AP3147
IPTM1510 AP3168
IPTM1520 AP3148 AP3150
IPTM1530 AP3133 AP3134 AP3149
IPTM1540 AP3135
IPTM1550 AP3150
IPTM1560 AP3131 AP3132 AP3149 AP3170 AP3171 AP3172
IPTM2000 Contents
IPTM2010 AP3206
IPTM2020 AP3205a AP3205b AP3205c
IPTM2030 AP3209
IPTM2040 Drafting
IPTM2050 Drafting
IPTM2060 Drafting
IPTM2100 RE1500
IPTM2110 RE1520
IPTM2120 RE1521
IPTM2130 RE1530
IPTM2140 RE1510
IPTM2150 RE1511 RE1512
IPTM2160 RE1513
IPTM2170 RE1513
IPTM3000 Contents
IPTM3100 Drafting
IPTM3110 AP3162 AP3170 AP3171 AP3172 AP3172a AP3173 AP3194
IPTM3120 CT1351 CT1352 CT1353
IPTM3130 CT1353 CT1354
IPTM3200 Drafting
IPTM3210 AP3174
IPTM3220 AP3178 AP3195
IPTM3230 AP3172a AP3179g AP3179h AP3179I
IPTM3240 AP3257 AP3257a AP3257b AP3258
IPTM3250 AP3177 AP3178 AP3179 AP3179j AP3179l
IPTM3260 AP3179j AP3179k AP3179m
IPTM3270 AP3175a AP3175b AP3175c AP3176
IPTM3280 AP3175
IPTM3290 AP3175 AP3179 AP3179a AP3179b AP3179c AP3179d AP3179e AP3179f
IPTM3300 Drafting
IPTM3310 AP3156 AP3208 AP3208a AP3208b
IPTM3320 Drafting
IPTM3330 AP3211a AP3211b AP3211c AP3212 3212a AP3212b AP3212c AP3213
IPTM3400 AP3155 AP3156 AP3160b AP3244 AP3244a
IPTM3410 AP3155 AP3256c
IPTM3420 AP3157 AP3245 AP3256c
IPTM3430 AP3161 AP3161a
IPTM3500 Drafting
IPTM3505 AP3166a AP3166b
IPTM3510 AP3159 AP3160 AP3160a AP3247 AP3247a AP3248 AP3248a AP3256e
IPTM3515 AP3159 AP3160 AP3160a
IPTM3520 Drafting
IPTM3525 Drafting
IPTM3530 Drafting
IPTM3535 Drafting
IPTM3540 AP3161 AP3163 AP3163a AP3164 AP3165 AP3166a AP3167 AP3168
IPTM3545 AP3244b AP3256d
IPTM3550 AP3232b AP3232c AP3232d AP3232e
IPTM3555 Drafting
IPTM3560 Drafting
IPTM3565 Drafting
IPTM3570 Drafting
IPTM3575 Drafting
IPTM3580 Drafting
IPTM3585 Drafting
IPTM3590 Drafting
IPTM3595 Drafting
IPTM3600 AP3233 AP3233a
IPTM3610 Drafting
IPTM3620 Drafting
IPTM3630 Drafting
IPTM3640 Drafting
IPTM3650 Drafting
IPTM3660 Drafting
IPTM3670 Drafting
IPTM3700 AP3213a AP3214 AP3222 AP3223 AP3224 AP3225 AP3256f
IPTM3710 AP3218b AP3218c AP3221 AP3221a AP3221b AP3221d AP3249a AP3251c
IPTM3720 Drafting
IPTM3730 Drafting
IPTM3740 Drafting
IPTM3800 AP3170 AP3202
IPTM3810 AP3149 AP3170 AP3218 AP3218a AP3235b AP3240a AP3240b AP3240c AP3241a AP3251 AP3251b
IPTM3820 AP3181 AP3182
IPTM3830 AP3182 AP3183 AP3184 AP3185 AP3186 AP3187 AP3201
IPTM3840 AP3185 AP3186 AP3188 AP3224 AP3225 AP3235c
IPTM3850 AP3188 AP3195 AP3196 AP3197 AP3225a
IPTM3860 AP3197 AP3197b AP3198 AP3199 AP3200 AP3202
IPTM3870 AP3198 AP3199 AP3200 AP3255
IPTM3880 AP3204
IPTM4000 Contents
IPTM4100 AP920
IPTM4200 AP896
IPTM4210 AP900 AP921
IPTM4220 AP921 AP922
IPTM4300 AP920
IPTM4310 AP920 AP936
IPTM4320 Drafting
IPTM4330 Drafting
IPTM4340 Drafting
IPTM4350 AP923
IPTM4360 AP924 AP925
IPTM4400 AP930
IPTM4500 AP984 AP988 AP992
IPTM5000 Contents
IPTM5010 AP993
IPTM5020 AP993
IPTM5030 Drafting
IPTM5040 Drafting
IPTM5050 Drafting
IPTM5060 AP993
IPTM5070 AP993
IPTM5080 AP994
IPTM5090 AP995
IPTM6000 Contents
IPTM6100 Drafting
IPTM6105 AP1032
IPTM6110 AP1034 AP1035
IPTM6115 AP1033 AP1037
IPTM6120 AP1035
IPTM6125 AP1035
IPTM6130 AP1040
IPTM6135 AP1035
IPTM6140 AP1035 AP1036
IPTM6150 Drafting
IPTM6200 Drafting
IPTM6205 Drafting
IPTM6210 Drafting
IPTM6215 Drafting
IPTM6220 Drafting
IPTM6225 Drafting
IPTM7000 Contents
IPTM7005 Contents
IPTM7010 Drafting
IPTM7015 Drafting
IPTM7020 Drafting
IPTM7025 Drafting
IPTM7030 Drafting
IPTM7035 Drafting
IPTM7040 Drafting
IPTM7045 Drafting
IPTM7050 Drafting
IPTM7055 Drafting
IPTM7060 Drafting
IPTM7065 Drafting
IPTM7070 Drafting
IPTM7075 Drafting
IPTM7080 Drafting
IPTM7085 Drafting
IPTM7100 Contents
IPTM7105 Drafting
IPTM7110 Drafting
IPTM7115 Drafting
IPTM7120 Drafting
IPTM7125 Drafting
IPTM7130 Drafting
IPTM7135 Drafting
IPTM7140 Drafting
IPTM7145 Drafting
IPTM7150 Drafting
IPTM7155 Drafting
IPTM7160 Magnetic Media Specification for Chargeable Event Certificates
IPTM7165 Magnetic Media Specification for Chargeable Event Certificates
IPTM7170 Magnetic Media Specification for Chargeable Event Certificates
IPTM7175 Drafting
IPTM7180 Drafting
IPTM7185 Magnetic Media Specification for Chargeable Event Certificates
IPTM7190 Magnetic Media Specification for Chargeable Event Certificates
IPTM7195 Drafting
IPTM7200 Drafting
IPTM7205 Drafting
IPTM7210 Drafting
IPTM7215 Drafting
IPTM7220 Drafting
IPTM7225 Drafting
IPTM7230 Drafting
IPTM7235 Drafting
IPTM7240 Drafting
IPTM7245 Drafting
IPTM7250 Drafting
IPTM7300 Contents
IPTM7305 Drafting
IPTM7310 Drafting
IPTM7315 Drafting
IPTM7320 Drafting
IPTM7325 Drafting
IPTM7330 Drafting
IPTM7335 Drafting
IPTM7340 Drafting
IPTM7345 Drafting
IPTM7350 Drafting
IPTM7355 Drafting
IPTM7360 Drafting
IPTM7365 Drafting
IPTM7370 Tax Bulletin No. 68
IPTM7375 Tax Bulletin No. 68
IPTM7380 Drafting
IPTM7385 Drafting
IPTM7390 Drafting
IPTM7395 Drafting
IPTM7400 Drafting
IPTM7405 Drafting
IPTM7500 Contents
IPTM7505 Drafting
IPTM7510 Drafting
IPTM7515 Drafting
IPTM7520 Drafting
IPTM7525 Drafting
IPTM7530 Drafting
IPTM7535 Drafting
IPTM7540 Drafting
IPTM7545 Drafting
IPTM7550 Drafting
IPTM7555 Drafting
IPTM7560 Drafting
IPTM7600 Contents
IPTM7605 Drafting
IPTM7610 Drafting
IPTM7615 Drafting
IPTM7620 Drafting
IPTM7625 Drafting
IPTM7630 Drafting
IPTM7635 Drafting
IPTM7640 Drafting
IPTM7645 Drafting
IPTM7650 Drafting
IPTM7700 Contents
IPTM7705 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7710 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7715 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7720 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7725 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7730 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7735 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7740 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7745 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7750 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7755 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7760 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7765 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7770 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7775 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7780 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7785 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7790 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7795 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7800 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7805 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7810 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7815 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7820 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7825 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7830 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM7835 Personal Portfolio Bond Guidance Notes for Insurers and Practitioners
IPTM8000 Contents
IPTM8005 Contents
IPTM8010 Drafting
IPTM8015 Drafting
IPTM8020 Drafting
IPTM8025 Drafting
IPTM8030 Drafting
IPTM8035 Drafting
IPTM8040 Drafting
IPTM8045 Drafting
IPTM8050 Drafting
IPTM8055 Drafting
IPTM8060 Drafting
IPTM8065 Drafting
IPTM8070 Drafting
IPTM8075 Drafting
IPTM8080 Drafting
IPTM8085 Drafting
IPTM8090 Drafting
IPTM8100 Contents
IPTM8105 Drafting
IPTM8110 Drafting, Inland Revenue Life Assurance Notes on Procedure No. 10
IPTM8115 Inland Revenue Life Assurance Notes on Procedure No. 10
IPTM8120 Drafting
IPTM8125 Drafting
IPTM8130 Drafting
IPTM8135 Drafting
IPTM8140 Drafting
IPTM8145 Drafting
IPTM8150 Drafting
IPTM8155 Drafting
IPTM8160 Drafting
IPTM8165 Drafting
IPTM8170 Drafting
IPTM8175 Drafting
IPTM8180 Drafting
IPTM8185 Drafting
IPTM8190 Drafting
IPTM8195 Drafting
IPTM8200 Drafting
IPTM8205 Drafting
IPTM8210 Drafting
IPTM8215 Drafting
IPTM8300 Contents
IPTM8305 Drafting
IPTM8310 Drafting
IPTM8315 Drafting
IPTM8400 Contents
IPTM8405 Drafting
IPTM8410 Drafting
IPTM8415 Drafting
IPTM8420 Drafting
IPTM8425 Drafting
IPTM8430 Drafting
IPTM8435 Drafting
IPTM8440 Drafting
IPTM8445 Drafting
IPTM8450 Drafting
IPTM9000 Contents
IPTM9010 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9020 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9030 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9040 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9050 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9060 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9070 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9080 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9090 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9100 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9110 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9120 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9130 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9140 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9150 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9160 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9170 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9180 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9190 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9200 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9210 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9220 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9230 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
IPTM9240 Tax Representatives for Overseas Life Insurers: Guidance Notes for Insurers and Practitioners
Further reference and feedback IPTM1013