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

HMRC internal manual

Insurance Policyholder Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Personal portfolio bonds: contents

  1. IPTM7705
    Personal portfolio bonds: introduction
  2. IPTM7710
    Scope and outline of the PPB legislation
  3. IPTM7715
    Ability to select property: meaning
  4. IPTM7720
    Ability to select property: selection of property by insurers but level of risk selected by policyholder
  5. IPTM7725
    Ability to select property: broker bonds and investment advisers: circumstances where policy is not a PPB
  6. IPTM7730
    Ability to select property: broker bonds and investment advisers: circumstances where policy may be a PPB
  7. IPTM7735
    Permitted property and indices: introduction
  8. IPTM7740
    Permitted property: internal linked funds
  9. IPTM7745
    Permitted property: collective investment schemes
  10. IPTM7750
    Permitted property: investment trust companies
  11. IPTM7755
    Permitted property: cash: definition
  12. IPTM7760
    Permitted property: cash: held for speculative purposes
  13. IPTM7765
    Permitted property: cash: insurers’ internal currency accounts
  14. IPTM7770
    Permitted property: life policies, life annuity contracts and capital redemption policies
  15. IPTM7775
    Permitted indices
  16. IPTM7780
    Selection rules: availability for selection
  17. IPTM7785
    Selection rules: class of policyholders
  18. IPTM7790
    Selection rules: example
  19. IPTM7795
    Policies made before 17 March 1998: general rules
  20. IPTM7800
    Policies made before 17 March 1998: selection of shares and securities listed on a recognised stock exchange
  21. IPTM7805
    Policies made before 17 March 1998: selection of shares and securities listed on AIM or USM
  22. IPTM7810
    Policies made before 17 March 1998: transitional period: policyholder resident in UK on 17 March 1998
  23. IPTM7815
    Policies made before 17 March 1998: transitional period: policyholder returns to UK after 17 March 1998
  24. IPTM7820
    Policies made before 17 March 1998: transitional period: position where policy is not varied before the time limit
  25. IPTM7825
    Variations and substitutions
  26. IPTM7830
    Computation of PPB gain and person taxable
  27. IPTM7835
    Requirements for insurers to report PPB gains