IPTM7100 - Reporting duties of UK insurers: contents

1. IPTM7105

   Certificate for policyholder: requirement to provide a certificate and person to whom it must be delivered
2. IPTM7107

   Certificate for policyholder: requirement to provide a certificate: company policyholders
3. IPTM7110

   Certificate for policyholder: meaning of ’appropriate policyholder’
4. IPTM7115

   Certificate for policyholder: address to which the policyholder’s certificate should be sent
5. IPTM7120

   Certificate for policyholder: information to be provided: position following ITTOIA05
6. IPTM7125

   Certificate for policyholder: information to be provided: all gains other than where event is a whole assignment
7. IPTM7130

   Certificate for policyholder: information to be provided: whole assignments: premiums paid
8. IPTM7135

   Certificate for policyholder: information to be provided: whole assignments: other information on history of policy
9. IPTM7140

   Certificate for policyholder: time limits for delivery
10. IPTM7145

    Certificates for HMRC: circumstances where certificates need to be provided
11. IPTM7150

    Certificate for HMRC: connected gains
12. IPTM7155

    Certificates for HMRC: power to require certificate in other cases
13. IPTM7160

    Certificates for HMRC: prescribed format
14. IPTM7165

    Certificates for HMRC: information to be provided on the certificate
15. IPTM7170

    Certificates for HMRC: insurer's details and policy details
16. IPTM7175

    Certificates for HMRC: name and address of policyholder
17. IPTM7180

    Certificate for HMRC: ‘care of’ addresses, change of addresses and ‘gone away’ cases
18. IPTM7185

    Certificates for HMRC: types of chargeable events
19. IPTM7190

    Certificates to HMRC: table of excess events and part surrender or assignment events (code numbers 5, 6 & 7)
20. IPTM7195

    Certificates for HMRC: time limits for delivery: general rules
21. IPTM7200

    Certificate for HMRC: time limits for delivery: extensions for late notification of deaths and assignments
22. IPTM7205

    Correction of chargeable event certificates: errors in certificates
23. IPTM7210

    Correction of certificates: termination of the policy changes the treatment of an earlier chargeable event
24. IPTM7215

    Reporting requirements for policy in a valid ISA
25. IPTM7220

    Reporting requirements for policy in a void ISA: events and certificates
26. IPTM7225

    Reporting requirements for policy in a void ISA: tax deducted
27. IPTM7230

    Cluster policies: reporting of gains to policyholders and HMRC
28. IPTM7235

    Audits of insurers: introduction
29. IPTM7240

    Audit of insurers: the inspection visit
30. IPTM7245

    Audit of insurers: breaches of the reporting rules
31. IPTM7250

    Audit of insurers: records to be maintained