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Contents

Official guidance
Insurance Policyholder Taxation Manual

IPTM1000 · Introduction

  • IPTM1010 · About this manual
  • IPTM1011 · What is in IPTM
  • IPTM1012 · What is not in IPTM
  • IPTM1013 · Feedback
  • IPTM1014 · How to use this manual
  • IPTM1015 · How the IPTM is different from AP and CT
  • IPTM1025 · Destination of AP, CT and RE paragraphs
  • IPTM1050 · Derivation of IPTM paragraphs
  • IPTM1075 · Legislative references: ITTOIA 2005 and ICTA 2009
  • IPTM1100 · Fundamental concepts: what is insurance?
  • IPTM1105 · Fundamental concepts: what is an insurer?
  • IPTM1110 · Fundamental concepts: what is a policyholder?
  • IPTM1115 · Fundamental concepts: what is a life policy?
  • IPTM1120 · Fundamental concepts: what is a capital redemption policy?
  • IPTM1125 · Fundamental concepts: what is a group life policy?
  • IPTM1130 · Fundamental concepts: what is an annuity?
  • IPTM1135 · Fundamental concepts: what is a purchased life annuity?
  • IPTM1140 · Fundamental concepts: what is a structured settlement?
  • IPTM1145 · Fundamental concepts: what is sickness, disability and unemployment insurance?
  • IPTM1150 · Fundamental concepts: what are immediate needs annuities?
  • IPTM1200 · Private medical insurance: background
  • IPTM1300 · Development of policyholder taxation: historical
  • IPTM1310 · Development of policyholder taxation: chargeable events
  • IPTM1320 · Development of policyholder taxation: outline of changes
  • IPTM1400 · Types of insurance policy used for investment: unit linked policies
  • IPTM1410 · Types of insurance policy used for investment: with-profits and without-profits policies
  • IPTM1420 · Types of insurance policy used for investment: guaranteed income bonds, guaranteed growth bonds and indexed bonds
  • IPTM1500 · Outline of the chargeable events regime: underlying theory
  • IPTM1510 · Outline of the chargeable events regime: part surrenders and part assignments for consideration
  • IPTM1520 · Outline of the chargeable events regime: focus on the policy, calculate the gain and attribute it
  • IPTM1530 · Outline of the chargeable events regime: types of policy and contract chargeable
  • IPTM1540 · Outline of the chargeable events regime: policies and contracts not chargeable
  • IPTM1550 · Outline of the chargeable events regime: person chargeable
  • IPTM1560 · Outline of the chargeable events regime: tax charged
  1. Introduction: contents
  2. Feedback

IPTM1013 | Feedback

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

If you have any comments or suggestions on how to improve the IPTM send them to [email protected] or by post to:

HM Revenue & Customs
BAI Financial Services Team 3/64
100 Parliament Street
London
SW1A 2BQ

References

Employment Income Manual (EIM)

Business Income Manual (BIM)

Capital Gains Manual (CG)

Company Taxation Manual (CTM)

Inheritance Tax Manual (IHTM)

Trusts, Settlements and Estates Manual (TSEM)

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