HMRC internal manual

Insurance Policyholder Taxation Manual

Updates: Insurance Policyholder Taxation Manual

2020

published amendments

Top slicing relief: how relief is given
clarity

published amendments

Person liable to charge: chargeable event certificates
address updates
updated address

published amendments

Top slicing relief: general
Amendments for clarity

published amendments

Person liable to charge: chargeable event certificates
New Postal address for UK Chargeable Event Certificates

published amendments

Top slicing relief: examples
formatting
update changes following review
update changes following review
update changes following review
Top slicing relief: calculation
formatting
update changes following review
update changes following review
Top slicing relief: general
formatting
formatting
formatting
update changes following review
update changes following review
update changes following review
Top slicing relief: how relief is given
update changes following review
update changes following review

published amendments

Certificates for HMRC: prescribed format
adding link to guidance on electronic submission of CEC's
Certificates for HMRC: circumstances where certificates need to be provided
minor wording change 'magnetic media' to 'electronic submission'
Person liable to charge: chargeable event certificates
adding temporary email address

published amendments

Top slicing relief: calculation
correcting guidance on TAR for events other than final events

published amendments

Statements required from beneficiaries under a policy
Applications should be made by email where possible.

published amendments

Calculating gains - recalculating a wholly disproportionate gain under s507A and s512A ITTOIA 2005
Please send applications by email where possible.

published amendments

Top slicing relief: calculation
Formatting
Clarifying calculation of 'N'

2019

published amendments

Person liable to charge: chargeable event certificates
Added names contact to postal address for overseas insurers.

published amendments

Calculating gains - recalculating a wholly disproportionate gain under s507A and s512A ITTOIA 2005
Clarification.

published amendments

Certification of qualifying policies: basic requirement
Formatting.
Formatting.

published amendments

Calculating gains - recalculating a wholly disproportionate gain under s507A and s512A ITTOIA 2005
Clarification
Clarification to "The application".

published amendments

Person liable to charge: chargeable event certificates
formatting
formatting
Change of address for Offshore Chargeable Event Certificates

published amendments

Top slicing relief: how relief is given
minor change clarifying basic rate tax treated as paid deduction for both onshore and offshore gains

published amendments

Overseas insurers: introduction to the reporting rules
Correction
Qualifying policies and life assurance premium relief: outline of qualifying policy rules
changed team name

2018

published amendments

Transaction-related calculations: example: part surrenders followed by a gift part assignment followed by another part surrender in same year
Removing internal note left in body
Overseas insurers: introduction to the reporting rules
change of address

published amendments

Person liable to charge: chargeable event certificates
Updated postcode

published amendments

Top slicing relief: examples
Updated examples to reflect updated methodology
Top slicing relief: how relief is given
Updated methodology for top slicing calculation
Top slicing relief: calculation
Updated for clarity
Top slicing relief: general
Updated for clarity; additional examples
Interaction between restricted relief qualifying policies and top slicing relief
Updated text for clarity
Reduction for non-UK policyholder from 6 April 2013
Updated text for clarity

published amendments

Statements required from beneficiaries under a policy
Change of Address
Missing information and Change of Address

published amendments

Person liable to charge: chargeable event certificates
Change of Address
Calculating gains - recalculating a wholly disproportionate gain under s507A and s512A ITTOIA 2005
Change of Address
Purchased life annuities: partial exemption scheme: procedure
Change of address
Certification of qualifying policies: procedure
Change of Address
Purchased life annuities: overseas payers: nomination of a tax representative: approval procedure: information to be sent to HMRC
Change of address
Feedback
Updated Address

published amendments

Permitted property: investment trusts
Updated for PPB permitted property changes - overseas equivalent of investment trust
Permitted property: collective investment schemes
Minor amendments to format
Minor changes to formatting, and updating of FCA from FSA
Personal portfolio bonds: meaning: property selection
Updated hyperlinks
Updated to take account of changes to PPB list of permitted property

2017

published amendments

Chargeable events: contents
Added titles for new pages
Transaction-related calculations: example: part surrenders followed by a gift part assignment followed by another part surrender in same year
Added end of example, as had been cut off from previous version.

2016

published amendments

Significant variation: how and when variations occur
Updated GOV.UK link
Updating GOV.UK link