IPT07800 - Accounting for Insurance Premium Tax: transitional accounting arrangements: contents

1. IPT07805

   Purpose and outline of this section
2. IPT07810

   Cash receipt method
3. IPT07815

   Special accounting scheme
4. IPT07820

   Additional premiums
5. IPT07825

   Monthly written contracts
6. IPT07830

   Premiums paid on a monthly or other regular basis
7. IPT07835

   The effect of a rate change on de minimis policies
8. IPT07840

   The anti-forestalling provisions
9. IPT07845

   Contracts providing cover for a period exceeding 12 months
10. IPT07850

    Penalties on errors relating to the rate changes
11. IPT07855

    Rates of tax
12. IPT07860

    Relevant dates for transitional and anti-forestalling provisions
13. IPT07865

    Guidance relating to periods prior to 1 June 2017