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HMRC internal manual

Insurance Policyholder Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

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