IPT07700 - Accounting for Insurance Premium Tax: the cash receipt accounting method: Contents

1. IPT07705

   Purpose and outline of this section
2. IPT07710

   Definition of 'cash receipt'
3. IPT07715

   Definition of receipt 'by an insurer'
4. IPT07720

   Deductions from salary for insurance
5. IPT07725

   Insurers using the basic cash receipt method
6. IPT07730

   Payments in advance
7. IPT07735

   Payments in instalments
8. IPT07740

   Delays in bringing tax to account
9. IPT07745

   Accounting for tax on ceasing to use the cash receipt method
10. IPT07750

    Premium adjustments within the cash receipts scheme
11. IPT07755

    Tax points for additional premiums (APs)
12. IPT07760

    Return premiums (RPs) and tax credits
13. IPT07765

    Effects of APs and RPs on de minimis contracts
14. IPT07770

    Tax receipts under the cash receipt method