Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Insurance Policyholder Taxation Manual

HM Revenue & Customs
, see all updates

Scope of legislation: general

In general, the chargeable event legislation applies to

There are some specific exceptions, such as certain group life policies, which aredescribed later in this chapter at IPTM7025 to IPTM7075.

Further reference and feedback IPTM1013