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HMRC internal manual

Insurance Policyholder Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Purchased life annuities: contents

  1. IPTM4100
    Background
  2. IPTM4200
    Different types of annuity: annuities certain
  3. IPTM4210
    Different types of annuity: guaranteed and temporary annuities
  4. IPTM4220
    Different types of annuity: life annuities and purchased life annuities
  5. IPTM4300
    Charge to tax and partial exemption scheme: general
  6. IPTM4310
    Partial exemption scheme: effect of life and other contingencies on term of annuity and on amount of annuity payments
  7. IPTM4320
    Partial exemption scheme: exempt proportion formula
  8. IPTM4330
    Partial exemption scheme: exempt sum formula
  9. IPTM4340
    Partial exemption scheme: consideration
  10. IPTM4350
    Partial exemption scheme: procedure
  11. IPTM4360
    Partial exemption scheme: procedure relating to part C of form PLA6
  12. IPTM4370
    Partial exemption scheme: record-keeping requirements and provision of information to HMRC
  13. IPTM4380
    Partial exemption scheme: penalties for failure to comply
  14. IPTM4400
    Annuities paid by overseas payers: introduction
  15. IPTM4410
    Overseas payers: appointment of a tax representative: requirements and exceptions
  16. IPTM4420
    Overseas payers: restrictions on who may be nominated to be a tax representative
  17. IPTM4430
    Overseas payers: nomination of a tax representative: information to be sent to HMRC
  18. IPTM4440
    Overseas payers: nomination of a tax representative: approval procedure: approval or rejection by HMRC
  19. IPTM4450
    Overseas payers: appointment of a tax representative by HMRC
  20. IPTM4460
    Overseas payers: duties of a tax representative
  21. IPTM4470
    Overseas payers: cessation of appointment and replacement of a tax representative
  22. IPTM4480
    Overseas payers: release from requirement to appoint a tax representative: procedure for agreeing release with HMRC
  23. IPTM4490
    Overseas payers: release from requirement to appoint a tax representative: other circumstances
  24. IPTM4500
    Overseas payers: release from requirement to appoint a tax representative: declaration by insurer that it will conduct life and annuity business in accordance with UK law
  25. IPTM4600
    Special types of annuity