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HMRC internal manual

Insurance Policyholder Taxation Manual

From
HM Revenue & Customs
Updated
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Qualifying policies: variations, substitutions and options: contents

  1. IPTM8105
    Variations, substitutions and options: introduction
  2. IPTM8110
    Substitutions: circumstances in which they arise
  3. IPTM8115
    Substitutions: pre-25 February 1988 policies
  4. IPTM8120
    Substitution of a qualifying policy: test of whether the new policy is also qualifying
  5. IPTM8125
    Substitution of a qualifying policy: within ten years of the old policy being made: whether new policy qualifies
  6. IPTM8130
    Substitution of a qualifying policy that has run for at least ten years: whether new policy qualifies
  7. IPTM8135
    Substitution of a foreign policy by a UK policy: test of whether new policy qualifies
  8. IPTM8140
    Premium paid out of sums due under previous qualifying policies: test of whether new policy qualifies
  9. IPTM8145
    Significant variation: how and when variations occur
  10. IPTM8150
    Significant variations: examples
  11. IPTM8155
    Significant variation: certain variations not treated as significant
  12. IPTM8160
    Insignificant variations
  13. IPTM8165
    Significant variation of a qualifying policy: tests for whether policy after variation qualifies: general test
  14. IPTM8170
    Significant variation of a qualifying policy: tests for whether policy after variation qualifies: application
  15. IPTM8175
    Options in policies: qualifying tests
  16. IPTM8180
    Options: peppercorn options
  17. IPTM8185
    Options: deposit options
  18. IPTM8190
    Policy review clauses: general principles
  19. IPTM8195
    Policy review clauses: advisory premium reviews
  20. IPTM8200
    Policy review clauses: mandatory premium reviews
  21. IPTM8205
    Policy review clauses: example of advisory and mandatory premium reviews
  22. IPTM8210
    Conversion of a policy to paid-up under the terms of the policy
  23. IPTM8215
    Non-contractual conversion of a policy to paid-up