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IPTM1000 | Introduction: contents

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

Contents34 entries

  1. IPTM1010About this manual
  2. IPTM1011What is in IPTM
  3. IPTM1012What is not in IPTM
  4. IPTM1013Feedback
  5. IPTM1014How to use this manual
  6. IPTM1015How the IPTM is different from AP and CT
  7. IPTM1025Destination of AP, CT and RE paragraphs
  8. IPTM1050Derivation of IPTM paragraphs
  9. IPTM1075Legislative references: ITTOIA 2005 and ICTA 2009
  10. IPTM1100Fundamental concepts: what is insurance?
  11. IPTM1105Fundamental concepts: what is an insurer?
  12. IPTM1110Fundamental concepts: what is a policyholder?
  13. IPTM1115Fundamental concepts: what is a life policy?
  14. IPTM1120Fundamental concepts: what is a capital redemption policy?
  15. IPTM1125Fundamental concepts: what is a group life policy?
  16. IPTM1130Fundamental concepts: what is an annuity?
  17. IPTM1135Fundamental concepts: what is a purchased life annuity?
  18. IPTM1140Fundamental concepts: what is a structured settlement?
  19. IPTM1145Fundamental concepts: what is sickness, disability and unemployment insurance?
  20. IPTM1150Fundamental concepts: what are immediate needs annuities?
  21. IPTM1200Private medical insurance: background
  22. IPTM1300Development of policyholder taxation: historical
  23. IPTM1310Development of policyholder taxation: chargeable events
  24. IPTM1320Development of policyholder taxation: outline of changes
  25. IPTM1400Types of insurance policy used for investment: unit linked policies
  26. IPTM1410Types of insurance policy used for investment: with-profits and without-profits policies
  27. IPTM1420Types of insurance policy used for investment: guaranteed income bonds, guaranteed growth bonds and indexed bonds
  28. IPTM1500Outline of the chargeable events regime: underlying theory
  29. IPTM1510Outline of the chargeable events regime: part surrenders and part assignments for consideration
  30. IPTM1520Outline of the chargeable events regime: focus on the policy, calculate the gain and attribute it
  31. IPTM1530Outline of the chargeable events regime: types of policy and contract chargeable
  32. IPTM1540Outline of the chargeable events regime: policies and contracts not chargeable
  33. IPTM1550Outline of the chargeable events regime: person chargeable
  34. IPTM1560Outline of the chargeable events regime: tax charged