IPTM4000 - Purchased life annuities: contents

1. IPTM4100

   Background
2. IPTM4200

   Different types of annuity: annuities certain
3. IPTM4210

   Different types of annuity: guaranteed and temporary annuities
4. IPTM4220

   Different types of annuity: life annuities and purchased life annuities
5. IPTM4300

   Charge to tax and partial exemption scheme: general
6. IPTM4310

   Partial exemption scheme: effect of life and other contingencies on term of annuity and on amount of annuity payments
7. IPTM4320

   Partial exemption scheme: exempt proportion formula
8. IPTM4330

   Partial exemption scheme: exempt sum formula
9. IPTM4340

   Partial exemption scheme: consideration
10. IPTM4350

    Partial exemption scheme: procedure
11. IPTM4351

    Partial exemption scheme: procedure: annuitant fails to return the form PLA6
12. IPTM4360

    Partial exemption scheme: procedure relating to part C of form PLA6
13. IPTM4370

    Partial exemption scheme: record-keeping requirements and provision of information to HMRC
14. IPTM4380

    Partial exemption scheme: penalties for failure to comply
15. IPTM4400

    Annuities paid by overseas payers: introduction
16. IPTM4410

    Overseas payers: appointment of a tax representative: requirements and exceptions
17. IPTM4420

    Overseas payers: restrictions on who may be nominated to be a tax representative
18. IPTM4430

    Overseas payers: nomination of a tax representative: information to be sent to HMRC
19. IPTM4440

    Overseas payers: nomination of a tax representative: approval procedure: approval or rejection by HMRC
20. IPTM4450

    Overseas payers: appointment of a tax representative by HMRC
21. IPTM4460

    Overseas payers: duties of a tax representative
22. IPTM4470

    Overseas payers: cessation of appointment and replacement of a tax representative
23. IPTM4480

    Overseas payers: release from requirement to appoint a tax representative: procedure for agreeing release with HMRC
24. IPTM4490

    Overseas payers: release from requirement to appoint a tax representative: other circumstances
25. IPTM4500

    Overseas payers: release from requirement to appoint a tax representative: declaration by insurer that it will conduct life and annuity business in accordance with UK law
26. IPTM4600

    Special types of annuity