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HMRC internal manual

Insurance Policyholder Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Qualifying policies and life assurance premium relief: contents

  1. IPTM2010
    Qualifying policies and life assurance premium relief: introduction
  2. IPTM2020
    Qualifying policies and life assurance premium relief: outline of qualifying policy rules
  3. IPTM2030
    Qualifying policies and life assurance premium relief: variations and substitutions
  4. IPTM2040
    Qualifying policies and life assurance premium relief: mortgage endowments
  5. IPTM2050
    Qualifying policies and life assurance premium relief: mortgage endowments: premium reviews
  6. IPTM2060
    Qualifying policies and life assurance premium relief: endowments: redress for mis-selling
  7. IPTM2070
    Qualifying policies: rules from 6 April 2013
  8. IPTM2071
    Beneficiaries under a policy
  9. IPTM2072
    Exclusions to the annual premium limit
  10. IPTM2073
    The annual premium limit
  11. IPTM2074
    Types of policy
  12. IPTM2075
    Policies issued on or after 21 March 2012 and before 6 April 2013
  13. IPTM2076
    Restricted relief qualifying policies
  14. IPTM2077
    RRQP - example
  15. IPTM2080
    Variations
  16. IPTM2081
    Assignments from 6 April 2013
  17. IPTM2090
    Statements required from beneficiaries under a policy
  18. IPTM2091
    What is reasonable excuse?
  19. IPTM2092
    Form of the statement
  20. IPTM2093
    Reporting requirements for insurers
  21. IPTM2100
    Life assurance premium relief: outline
  22. IPTM2110
    Life assurance premium relief: relief given by deduction
  23. IPTM2120
    Life assurance premium relief: relief given by deduction: Central Unit
  24. IPTM2130
    Life assurance premium relief: relief given by deduction: limits of relief
  25. IPTM2140
    Life assurance premium relief: payments to friendly societies
  26. IPTM2150
    Life assurance premium relief: trade union subscriptions
  27. IPTM2160
    Life assurance premium relief: compulsory purchase of deferred annuities
  28. IPTM2170
    Life assurance premium relief: limits of relief on premiums other than those securing capital sums on death