SolvedIPTM1011 | What is in IPTM
From HM Revenue & Customs · Insurance Policyholder Taxation Manual
The manual covers:
taxation of benefits from:
- life policies
- life annuities
- capital redemption policies
the tax treatment of:
- purchased life annuities
- structured settlements
- sickness, disability and unemployment insurance/permanent health insurance
- immediate needs annuities/long term care insurance.