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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. IPT05000

IPT05800 - Calculating the value of the premium: types of contract covering exempt and taxable risks: contents

  1. IPT05810
    Background
  2. IPT05820
    Arriving at 'the chargeable amount'
  3. IPT05830
    Determining what is 'just and reasonable'
  4. IPT05840
    Methods of apportionment
  5. IPT05850
    What 'establishment' means
  6. IPT05860
    The meaning of an 'identifiable risk'
  7. IPT05870
    Business with no non-UK establishment
  8. IPT05880
    Local decisions on apportionment
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