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HMRC internal manual

Insurance Policyholder Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Reporting requirements of overseas insurers: contents

  1. IPTM9010
    Overseas insurers: introduction to the reporting rules
  2. IPTM9020
    Overseas insurers: scope of reporting rules: insurers affected
  3. IPTM9030
    Overseas insurers: scope of reporting rules: relevant insurances and gross premiums
  4. IPTM9040
    Overseas insurers: relevant insurances: residence of policyholders
  5. IPTM9050
    Overseas insurers: appointment of a UK tax representative: requirements and exceptions
  6. IPTM9060
    Overseas insurers: restrictions on who may be nominated to be a tax representative
  7. IPTM9070
    Overseas insurers: nomination of a tax representative: approval procedure: information to be sent to HMRC
  8. IPTM9080
    Overseas insurers: nomination of a tax representative: approval procedure: approval or rejection by HMRC
  9. IPTM9090
    Overseas insurers: appointment of a tax representative by HMRC
  10. IPTM9100
    Overseas insurers: reporting duties of a tax representative: chargeable event certificates for policyholders
  11. IPTM9110
    Overseas insurers: reporting duties of a tax representative: chargeable event certificates for HMRC
  12. IPTM9120
    Overseas insurers: reporting duties of tax representatives: penalties for failures to comply and audits
  13. IPTM9130
    Overseas insurers: cessation of appointment and replacement of a tax representative
  14. IPTM9140
    Overseas insurers: release from requirement to appoint a tax representative: procedure for agreeing to provide certain information directly
  15. IPTM9150
    Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: certificates for policyholders
  16. IPTM9160
    Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: certificates for HMRC
  17. IPTM9170
    Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: assignments for money or money’s worth
  18. IPTM9180
    Overseas insurers: release from requirement to appoint a tax representative: pre-6 April 2000 policies and contracts: extent of reporting duties
  19. IPTM9190
    Overseas insurers: release from requirement to appoint a tax representative: pre-6 April 2000 policies and contracts: information notices to be provided to HMRC
  20. IPTM9200
    Overseas insurers: release from requirement to appoint a tax representative: other circumstances
  21. IPTM9210
    Overseas insurers: arrangements for the insurer to carry out itself the full duties of a tax representative
  22. IPTM9220
    Overseas insurers: reporting duties: policies not denominated in sterling
  23. IPTM9230
    Overseas insurers: reporting duties: policies held on trust
  24. IPTM9240
    Overseas insurers: form that may be used by an insurer for making the undertakings under regulation 12(1)(c)