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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.


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

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
Overseas insurers: introduction to the reporting rules
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
Updated Address