IPTM9000 - Reporting requirements of overseas insurers: contents
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IPTM9010Overseas insurers: introduction to the reporting rules
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IPTM9020Overseas insurers: scope of reporting rules: insurers affected
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IPTM9030Overseas insurers: scope of reporting rules: relevant insurances and gross premiums
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IPTM9040Overseas insurers: relevant insurances: residence of policyholders
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IPTM9050Overseas insurers: appointment of a UK tax representative: requirements and exceptions
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IPTM9060Overseas insurers: restrictions on who may be nominated to be a tax representative
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IPTM9070Overseas insurers: nomination of a tax representative: approval procedure: information to be sent to HMRC
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IPTM9080Overseas insurers: nomination of a tax representative: approval procedure: approval or rejection by HMRC
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IPTM9090Overseas insurers: appointment of a tax representative by HMRC
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IPTM9100Overseas insurers: reporting duties of a tax representative: chargeable event certificates for policyholders
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IPTM9110Overseas insurers: reporting duties of a tax representative: chargeable event certificates for HMRC
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IPTM9120Overseas insurers: reporting duties of tax representatives: penalties for failures to comply and audits
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IPTM9130Overseas insurers: cessation of appointment and replacement of a tax representative
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IPTM9140Overseas insurers: release from requirement to appoint a tax representative: procedure for agreeing to provide certain information directly
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IPTM9150Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: certificates for policyholders
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IPTM9160Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: certificates for HMRC
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IPTM9170Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: assignments for money or money’s worth
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IPTM9180Overseas insurers: release from requirement to appoint a tax representative: pre-6 April 2000 policies and contracts: extent of reporting duties
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IPTM9190Overseas insurers: release from requirement to appoint a tax representative: pre-6 April 2000 policies and contracts: information notices to be provided to HMRC
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IPTM9200Overseas insurers: release from requirement to appoint a tax representative: other circumstances
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IPTM9210Overseas insurers: arrangements for the insurer to carry out itself the full duties of a tax representative
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IPTM9220Overseas insurers: reporting duties: policies not denominated in sterling
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IPTM9230Overseas insurers: reporting duties: policies held on trust
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IPTM9240Overseas insurers: form that may be used by an insurer for making the undertakings under regulation 12(1)(c)