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HMRC internal manual

Insurance Policyholder Taxation Manual

Updates: Insurance Policyholder Taxation Manual


published amendments

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


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
Removing internal note left in body
Added end of example, as had been cut off from previous version.