IPTM2000 | Qualifying policies and life assurance premium relief: contents
From HM Revenue & Customs · Insurance Policyholder Taxation Manual
Contents29 entries
- IPTM2005Qualifying policies and life assurance premium relief: Definitions
- IPTM2010Qualifying policies and life assurance premium relief: introduction
- IPTM2020Qualifying policies and life assurance premium relief: outline of qualifying policy rules
- IPTM2030Qualifying policies and life assurance premium relief: variations and substitutions
- IPTM2040Qualifying policies and life assurance premium relief: mortgage endowments
- IPTM2050Qualifying policies and life assurance premium relief: mortgage endowments: premium reviews
- IPTM2060Qualifying policies and life assurance premium relief: endowments: redress for mis-selling
- IPTM2070Qualifying policies: rules from 6 April 2013
- IPTM2071Beneficiaries under a policy
- IPTM2072Exclusions to the annual premium limit
- IPTM2073The annual premium limit
- IPTM2074Types of policy
- IPTM2075Policies issued on or after 21 March 2012 and before 6 April 2013
- IPTM2076Restricted relief qualifying policies
- IPTM2077 Restricted relief qualifying policy: example
- IPTM2080Variations
- IPTM2081Assignments from 6 April 2013
- IPTM2090Statements required from beneficiaries under a policy
- IPTM2091What is reasonable excuse?
- IPTM2092Form of the statement
- IPTM2093Reporting requirements for insurers
- IPTM2100Life assurance premium relief: outline
- IPTM2110Life assurance premium relief: relief given by deduction
- IPTM2120Life assurance premium relief: relief given by deduction: Central Unit
- IPTM2130Life assurance premium relief: relief given by deduction: limits of relief
- IPTM2140Life assurance premium relief: payments to friendly societies
- IPTM2150Life assurance premium relief: trade union subscriptions
- IPTM2160Life assurance premium relief: compulsory purchase of deferred annuities
- IPTM2170Life assurance premium relief: limits of relief on premiums other than those securing capital sums on death