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HMRC internal manual

Insurance Policyholder Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Insurance Policyholder Taxation Manual: recent changes

Below are details of the amendments that were published on 28 August 2008 (see theupdate index for all updates)
| Section | Details of update | || | IPTM1075 | Update about companies and chargeable event gains for accounting periods beginning on or after 1 April 2008 | | IPTM1320 | Update for Finance Act 2008 which took companies outside the chargeable event gain rules | | IPTM2020 | Update to describe how to get technical help | | IPTM2130 | Update to describe how to get technical help | | IPTM2140 | Update to describe how to get technical help | | IPTM2150 | Update to describe how to get technical help | | IPTM3100 | Update to the outline of the charge to tax to reflect Finance Act 2008 which took companies outside the chargeable event gain rules | | IPTM3120 | Update to reflect that this page only applies to events occurring in a company’s accounting period starting before 1 April 2008, following changes in Finance Act 2008 | | IPTM3130 | Update to reflect that this page only applies to events occurring in a company’s accounting period starting before 1 April 2008, following changes in Finance Act 2008 | | IPTM3210 | Update to show a change of address for where certificates from overseas insurers for HMRC should be sent | | IPTM3220 | Update to reflect changes to the way companies are taxed following Finance Act 2008 and to describe how to get technical help | | IPTM3240 | Update to describe how to get technical help | | IPTM3250 | Update to describe how to get technical help | | IPTM3270 | Update to describe how to get technical help | | IPTM3290 | Update to describe how to get technical help | | IPTM3310 | Update to describe how to get technical help | | IPTM3420 | Update to describe how to get technical help | | IPTM3640 | Update to describe how to get technical help | | IPTM3710 | Update to describe how to get technical help | | IPTM3810 | Update to describe how to get technical help | | IPTM3900 | IPTM3900 to IPTM3940 are new paragraphs describing the way that policies and contracts owned by companies are taxed following Finance Act 2008 | | IPTM3905 | IPTM3900 to IPTM3940 are new paragraphs describing the way that policies and contracts owned by companies are taxed following Finance Act 2008 | | IPTM3910 | IPTM3900 to IPTM3940 are new paragraphs describing the way that policies and contracts owned by companies are taxed following Finance Act 2008 | | IPTM3915 | IPTM3900 to IPTM3940 are new paragraphs describing the way that policies and contracts owned by companies are taxed following Finance Act 2008 | | IPTM3920 | IPTM3900 to IPTM3940 are new paragraphs describing the way that policies and contracts owned by companies are taxed following Finance Act 2008 | | IPTM3925 | IPTM3900 to IPTM3940 are new paragraphs describing the way that policies and contracts owned by companies are taxed following Finance Act 2008 | | IPTM3930 | IPTM3900 to IPTM3940 are new paragraphs describing the way that policies and contracts owned by companies are taxed following Finance Act 2008 | | IPTM3935 | IPTM3900 to IPTM3940 are new paragraphs describing the way that policies and contracts owned by companies are taxed following Finance Act 2008 | | IPTM3940 | IPTM3900 to IPTM3940 are new paragraphs describing the way that policies and contracts owned by companies are taxed following Finance Act 2008 | | IPTM4300 | Updated to reflect the way that policies and contracts owned by companies are taxed following Finance Act 2008 | | IPTM4310 | Updated to reflect the way that policies and contracts owned by companies are taxed following Finance Act 2008 | | IPTM4320 | IPTM4320 and IPTM4320 are updated with references to SI2008/562, as amended by SI2008/1481 | | IPTM4330 | IPTM4320 and IPTM4320 are updated with references to SI2008/562, as amended by SI2008/1481 | | IPTM4350 | IPTM4350 and IPTM4360, which describe the partial exemption scheme for purchase life annuities, have been updated to take account of SI2008/562, as amended by SI2008/1481 | | IPTM4360 | IPTM4350 and IPTM4360, which describe the partial exemption scheme for purchase life annuities, have been updated to take account of SI2008/562, as amended by SI2008/1481 | | IPTM4370 | New paragraph which, in the light of SI2008/562 as amended by SI2008/1481, further describes the partial exemption scheme for purchase life annuities | | IPTM4380 | New paragraph which, in the light of SI2008/562 as amended by SI2008/1481, further describes the partial exemption scheme for purchase life annuities | | IPTM4400 | IPTM4000 to IPTM4500 are new paragraphs describing how overseas payers of purchase life annuities are affected by SI2008/562 as amended by SI2008/1481 | | IPTM4410 | IPTM4000 to IPTM4500 are new paragraphs describing how overseas payers of purchase life annuities are affected by SI2008/562 as amended by SI2008/1481 | | IPTM4420 | IPTM4000 to IPTM4500 are new paragraphs describing how overseas payers of purchase life annuities are affected by SI2008/562 as amended by SI2008/1481 | | IPTM4430 | IPTM4000 to IPTM4500 are new paragraphs describing how overseas payers of purchase life annuities are affected by SI2008/562 as amended by SI2008/1481 | | IPTM4440 | IPTM4000 to IPTM4500 are new paragraphs describing how overseas payers of purchase life annuities are affected by SI2008/562 as amended by SI2008/1481 | | IPTM4450 | IPTM4000 to IPTM4500 are new paragraphs describing how overseas payers of purchase life annuities are affected by SI2008/562 as amended by SI2008/1481 | | IPTM4460 | IPTM4000 to IPTM4500 are new paragraphs describing how overseas payers of purchase life annuities are affected by SI2008/562 as amended by SI2008/1481 | | IPTM4470 | IPTM4000 to IPTM4500 are new paragraphs describing how overseas payers of purchase life annuities are affected by SI2008/562 as amended by SI2008/1481 | | IPTM4480 | IPTM4000 to IPTM4500 are new paragraphs describing how overseas payers of purchase life annuities are affected by SI2008/562 as amended by SI2008/1481 | | IPTM4490 | IPTM4000 to IPTM4500 are new paragraphs describing how overseas payers of purchase life annuities are affected by SI2008/562 as amended by SI2008/1481 | | IPTM4500 | IPTM4000 to IPTM4500 are new paragraphs describing how overseas payers of purchase life annuities are affected by SI2008/562 as amended by SI2008/1481 | | IPTM4600 | This paragraph, which describes annuities that attract special treatment, has been renumbered: it was previously IPTM4500 | | IPTM7000 | Update to point out that the chargeable event legislation no longer applies to companies for accounting periods starting on or after 1 April 2008, following changes in Finance Act 2008 | | IPTM7070 | Update to confirm the circumstances when a life insurance policy beneficially owned by a company and made before 14 March 1989 is excepted from the loan relationships rules | | IPTM7107 | New paragraph explaining the reporting requirements of insurers for policies held by companies (for accounting periods starting on or after 1 April 2008) | | IPTM7120 | Update to reflect the change in reporting requirements of insurers for policies held by companies (for accounting periods starting on or after 1 April 2008) | | IPTM7125 | Update to reflect the change in reporting requirements of insurers for policies held by companies (for accounting periods starting on or after 1 April 2008) | | IPTM7145 | Update to reflect the change in reporting requirements of insurers for policies held by companies (for accounting periods starting on or after 1 April 2008) | | IPTM7150 | Update to reflect the change in reporting requirements of insurers for policies held by companies (for accounting periods starting on or after 1 April 2008) | | IPTM7195 | Update to reflect the change in reporting requirements of insurers for policies held by companies (for accounting periods starting on or after 1 April 2008) | | IPTM7205 | Update to reflect the change in reporting requirements of insurers for policies held by companies (for accounting periods starting on or after 1 April 2008) | | IPTM7210 | Update to reflect the change in reporting requirements of insurers for policies held by companies (for accounting periods starting on or after 1 April 2008) | | IPTM7245 | Update to description of how chargeable event audits are settled. Also CAR Audit’s title has been updated | | IPTM7310 | Update to correct an error in one of the examples of a time-served policy | | IPTM7320 | Update to the guidance about companies with qualifying policies to reflect the change in the way that policies and contracts held by companies are taxed (for accounting periods starting on or after 1 April 2008) | | IPTM7550 | Update to point out that the chargeable event legislation no longer to companies for accounting periods starting on or after 1 April 2008, following changes in Finance Act 2008 | | IPTM7555 | Update to point out that the chargeable event legislation no longer to companies for accounting periods starting on or after 1 April 2008, following changes in Finance Act 2008 | | IPTM7705 | Update to remove references to companies to reflect changes to the way companies are taxed following Finance Act 2008. Also an update to describe how to get technical help | | IPTM7710 | Update to remove references to companies to reflect changes to the way companies are taxed following Finance Act 2008 | | IPTM7830 | Update to remove references to companies to reflect changes to the way companies are taxed following Finance Act 2008 | | IPTM9010 | Update to show a change of address for where certificates from overseas insurers for HMRC should be sent | | IPTM9160 | Update to reflect the change in reporting requirements of insurers for policies held by companies (for accounting periods starting on or after 1 April 2008. It also corrects an error in the description of the reporting limit |