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HMRC internal manual

Insurance Policyholder Taxation Manual

Sickness, disability, unemployment and long-term care insurance: contents

  1. IPTM6010
    Sickness, disability, unemployment and long-term care insurance: introduction and overview
  2. IPTM6100
    Sickness disability and unemployment insurance: introduction
  3. IPTM6105
    Sickness disability and unemployment insurance: types of policies
  4. IPTM6110
    Sickness disability and unemployment insurance: tax treatment from 6 April 1996: main rules: scope
  5. IPTM6115
    Sickness disability and unemployment insurance: tax treatment from 6 April 1996: main rules: qualifying risks and qualifying periods
  6. IPTM6120
    Sickness disability and unemployment insurance: tax treatment from 6 April 1996: employer’s schemes and other situations where someone else has paid part of the premiums
  7. IPTM6125
    Sickness disability and unemployment insurance: tax treatment from 6 April 1996: employer’s schemes: where employment ends for health reasons
  8. IPTM6130
    Sickness disability and unemployment insurance: anti-avoidance rules: investments presented as insurance
  9. IPTM6135
    Sickness disability and unemployment insurance: anti-avoidance rules: bundles of benefits from one or more policies
  10. IPTM6140
    Sickness disability and unemployment insurance: lump sums to give up future rights to payments
  11. IPTM6145
    Sickness disability and unemployment insurance: action if tax deducted at source by insurer
  12. IPTM6150
    Sickness disability and unemployment insurance: tax treatment up to 5 April 1996
  13. IPTM6155
    Sickness disability and unemployment insurance: the Regulatory position
  14. IPTM6200
    Immediate Needs Annuities: introduction
  15. IPTM6205
    Immediate Needs Annuities: background and definitions
  16. IPTM6210
    Immediate Needs Annuities: tax treatment from 1 October 2004: payments made to a registered care provider: general rules and scope
  17. IPTM6215
    Immediate Needs Annuities: tax treatment from 1 October 2004: payments made to a registered care provider: meaning of immediate needs annuity and care provider
  18. IPTM6220
    Immediate Needs Annuities: tax treatment from 1 October 2004: payments made to the insured person or after their death
  19. IPTM6225
    Immediate Needs Annuities: tax treatment up to 30 September 2004
  20. IPTM6230
    Immediate Needs Annuities: the regulatory position