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Contents

Official guidance

Insurance Policyholder Taxation Manual

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IPTM1000 · Introduction
IPTM2000 · Qualifying policies and life assurance premium relief
IPTM3000 · Chargeable events
IPTM4000 · Purchased life annuities
IPTM5000 · Periodical payments of personal injury damages
IPTM6000 · Sickness, disability, unemployment and long-term care insurance: contents
IPTM7000 · Chargeable event guidance for insurers: contents
IPTM8000 · Qualifying policy guidance
IPTM9000 · Reporting requirements of overseas insurers
IPTM0000 · Glossary
IPTMUPDATE001 · Insurance Policyholder Taxation Manual: update index
IPTM4225 · Purchased life annuities: different types of annuity: guaranteed and temporary annuities
IPTMUPDATE080214 · Insurance Policyholder Taxation Manual: recent changes
IPTMUPDATE080828 · Insurance Policyholder Taxation Manual: recent changes
IPTMUPDATE090407 · Insurance Policyholder Taxation Manual: recent changes
IPTMUPDATE110307 · Insurance Policyholder Taxation Manual: recent changes
IPTMUPDATE140214 · Insurance Policyholder Taxation Manual: recent changes

Official guidance
Insurance Policyholder Taxation Manual

Insurance Policyholder Taxation Manual

From HM Revenue & Customs

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