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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. How to use this manual

IPTM1014 | How to use this manual

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

Tables of contents

You can use these to drill down to the pages you need.

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Destinations of old AP and CT pages

You may want to find the new location of a page previously in the AP or CT manuals. There is a table showing the derivations of the paragraphs in this manual at IPTM1050. Alternatively, a search on the old reference will work within HMRC intranet.

| Further reference and feedback | IPTM1013 | |——————————–|——————————————————————————————————|

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