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HMRC internal manual

Insurance Premium Tax

From
HM Revenue & Customs
Updated
, see all updates

Accounting for Insurance Premium Tax: the cash receipt accounting method: Contents

  1. IPT07705
    Accounting for Insurance Premium Tax: the cash receipt accounting method: purpose and outline of this section
  2. IPT07710
    Accounting for Insurance Premium Tax: the cash receipt accounting method: definition of ‘cash receipt’
  3. IPT07715
    Accounting for Insurance Premium Tax: the cash receipt accounting method: definition of receipt ‘by an insurer’
  4. IPT07720
    Accounting for Insurance Premium Tax: the cash receipt accounting method: deductions from salary for insurance
  5. IPT07725
    Accounting for Insurance Premium Tax: the cash receipt accounting method: insurers using the basic cash receipt method
  6. IPT07730
    Accounting for Insurance Premium Tax: the cash receipt accounting method: payments in advance
  7. IPT07735
    Accounting for Insurance Premium Tax: the cash receipt accounting method: payments in instalments
  8. IPT07740
    Accounting for Insurance Premium Tax: the cash receipt accounting method: delays in bringing tax to account
  9. IPT07745
    Accounting for Insurance Premium Tax: the cash receipt accounting method: accounting for tax on ceasing to use the cash receipt method
  10. IPT07750
    Accounting for Insurance Premium Tax: the cash receipt accounting method: premium adjustments within the cash receipts scheme
  11. IPT07755
    Accounting for Insurance Premium Tax: the cash receipt accounting method: tax points for additional premiums (APs)
  12. IPT07760
    Accounting for Insurance Premium Tax: the cash receipt accounting method: return premiums (RPs) and tax credits
  13. IPT07765
    Accounting for Insurance Premium Tax: the cash receipt accounting method: effect of APs and RPs on de minimis contracts
  14. IPT07770
    Accounting for Insurance Premium Tax: the cash receipt accounting method: tax receipts under the cash receipt method