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  1. Home
HMRC internal manual

Insurance Premium Tax

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
30 June 2021 - See all updates
  1. Back to contents
  2. IPT03000

IPT03700 - overview and the law: how to determine whether there is a contract of insurance: contents

  1. IPT03710
    Purpose and outline of this section
  2. IPT03720
    Definitions of a contract of insurance
  3. IPT03730
    Roadside assistance insurance
  4. IPT03740
    Service contracts
  5. IPT03750
    Manufactures' warranties
  6. IPT03760
    Extended warranties
  7. IPT03770
    Financial guarantees
  8. IPT03780
    Financial instruments
  9. IPT03790
    Discretionary trusts
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