IPT07600 - Accounting for Insurance Premium Tax: The special accounting scheme: Contents

1. IPT07605

   Purpose and outline of this section
2. IPT07610

   Withdrawals or expulsions from the scheme
3. IPT07615

   Definition of 'premium written date'
4. IPT07620

   Tax points under the special accounting scheme
5. IPT07625

   Complications relating to tax points under the special accounting scheme
6. IPT07630

   Recording agreement about the use of an alternative tax point
7. IPT07635

   Payments in advance
8. IPT07640

   Payments in instalments
9. IPT07645

   Delays in bringing tax to account
10. IPT07650

    How the guidelines are applied
11. IPT07655

    Accounting for tax on leaving the scheme
12. IPT07660

    Definition of premium adjustments
13. IPT07665

    Tax points for additional premiums (APs)
14. IPT07670

    Effect of additional premiums (APs) on de minimis contracts
15. IPT07675

    Effect of return premiums (RPs) on de minimis contracts
16. IPT07680

    Tax credits