IPTM6000 - Sickness, disability, unemployment and long-term care insurance: contents
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IPTM6010Sickness, disability, unemployment and long-term care insurance: introduction and overview
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IPTM6100Sickness disability and unemployment insurance: introduction
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IPTM6105Sickness disability and unemployment insurance: types of policies
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IPTM6110Sickness disability and unemployment insurance: tax treatment from 6 April 1996: main rules: scope
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IPTM6115Sickness disability and unemployment insurance: tax treatment from 6 April 1996: main rules: qualifying risks and qualifying periods
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IPTM6120Sickness disability and unemployment insurance: tax treatment from 6 April 1996: employer’s schemes and other situations where someone else has paid part of the premiums
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IPTM6125Sickness disability and unemployment insurance: tax treatment from 6 April 1996: employer’s schemes: where employment ends for health reasons
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IPTM6130Sickness disability and unemployment insurance: anti-avoidance rules: investments presented as insurance
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IPTM6135Sickness disability and unemployment insurance: anti-avoidance rules: bundles of benefits from one or more policies
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IPTM6140Sickness disability and unemployment insurance: lump sums to give up future rights to payments
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IPTM6145Sickness disability and unemployment insurance: action if tax deducted at source by insurer
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IPTM6150Sickness disability and unemployment insurance: tax treatment up to 5 April 1996
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IPTM6155Sickness disability and unemployment insurance: the Regulatory position
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IPTM6200Immediate Needs Annuities: introduction
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IPTM6205Immediate Needs Annuities: background and definitions
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IPTM6210Immediate Needs Annuities: tax treatment from 1 October 2004: payments made to a registered care provider: general rules and scope
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IPTM6215Immediate Needs Annuities: tax treatment from 1 October 2004: payments made to a registered care provider: meaning of immediate needs annuity and care provider
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IPTM6220Immediate Needs Annuities: tax treatment from 1 October 2004: payments made to the insured person or after their death
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IPTM6225Immediate Needs Annuities: tax treatment up to 30 September 2004
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IPTM6230Immediate Needs Annuities: the regulatory position