Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Insurance Premium Tax

From
HM Revenue & Customs
Updated
, see all updates

Accounting for Insurance Premium Tax: The special accounting scheme: Contents

  1. IPT07605
    Accounting for Insurance Premium Tax: The special accounting scheme: Purpose and outline of this section
  2. IPT07610
    Accounting for Insurance Premium Tax: The special accounting scheme: Withdrawals or expulsions from the scheme
  3. IPT07615
    Accounting for Insurance Premium Tax: The special accounting scheme: Definition of
  4. IPT07620
    Accounting for Insurance Premium Tax: The special accounting scheme: Tax points under the special accounting scheme
  5. IPT07625
    Accounting for Insurance Premium Tax: The special accounting scheme: Complications relating to tax points under the special accounting scheme
  6. IPT07630
    Insurance premium tax: Accounting for Insurance Premium Tax: The special accounting scheme: Recording agreement about the use of an alternative tax point
  7. IPT07635
    Insurance premium tax: Accounting for Insurance Premium Tax: The special accounting scheme: Payments in advance
  8. IPT07640
    Insurance premium tax: Accounting for Insurance Premium Tax: The special accounting scheme: Payments in instalments
  9. IPT07645
    Insurance premium tax: Accounting for Insurance Premium Tax: The special accounting scheme: Delays in bringing tax to account
  10. IPT07650
    Insurance premium tax: Accounting for Insurance Premium Tax: The special accounting scheme: How the guidelines are applied
  11. IPT07655
    Insurance premium tax: Accounting for Insurance Premium Tax: The special accounting scheme: Accounting for tax on leaving the scheme
  12. IPT07660
    Insurance premium tax: Accounting for Insurance Premium Tax: The special accounting scheme: Definition of premium adjustments
  13. IPT07665
    Insurance premium tax: Accounting for Insurance Premium Tax: The special accounting scheme: Tax points for additional premiums (APs)
  14. IPT07670
    Insurance premium tax: Accounting for Insurance Premium Tax: The special accounting scheme: Effect of additional premiums (APs) on de minimis contracts
  15. IPT07675
    Insurance premium tax: Accounting for Insurance Premium Tax: The special accounting scheme: Effect of return premiums (RPs) on de minimis contracts
  16. IPT07680
    Insurance premium tax: Accounting for Insurance Premium Tax: The special accounting scheme: Tax credits