Summary

Taxation charges and reliefs relating to individuals, companies and trustees who have entered into contracts with insurance companies

Contents

  1. IPTM1000
    Introduction to the Insurance Policyholder Taxation Manual: contents
  2. IPTM2000
    Qualifying policies and life assurance premium relief: contents
  3. IPTM3000
    Chargeable events: contents
  4. IPTM4000
    Purchased life annuities: contents
  5. IPTM5000
    Periodical payments of personal injury damages: contents
  6. IPTM6000
    Sickness, disability, unemployment and long-term care insurance: contents
  7. IPTM7000
    Chargeable event guidance for insurers: contents
  8. IPTM8000
    Qualifying policy guidance for insurers: contents
  9. IPTM9000
    Reporting duties of overseas insurers: contents
Glossary
  1. IPTM0000
    Glossary
Updates
  1. IPTMUPDATE001
    update index