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HMRC internal manual

Insurance Policyholder Taxation Manual

From
HM Revenue & Customs
Updated
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Sickness disability and unemployment insurance: introduction

As set out at IPTM6010, payments received from sicknessdisability and unemployment insurance will usually form part of the recipient’staxable income, unless specific provisions exempt them from tax.

If certain conditions are met ITTOIA05/S735 exempts payments frompolicies that would otherwise be taxable. The following paragraphs describe the types ofpolicies that exist and the conditions that must be met for the exemption to apply topayments received from them.

Further reference and feedback IPTM1013