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Official guidance
Insurance Policyholder Taxation Manual

IPTM2000 · Qualifying policies and life assurance premium relief

  • IPTM2005 · Definitions
  • IPTM2010 · Introduction
  • IPTM2020 · Outline of qualifying policy rules
  • IPTM2030 · Variations and substitutions
  • IPTM2040 · Qualifying policies and life assurance premium relief: mortgage endowments
  • IPTM2050 · Qualifying policies and life assurance premium relief: mortgage endowments: premium reviews
  • IPTM2060 · Qualifying policies and life assurance premium relief: endowments: redress for mis-selling
  • IPTM2070 · Qualifying policies: rules from 6 April 2013
  • IPTM2071 · Beneficiaries under a policy
  • IPTM2072 · Exclusions to the annual premium limit
  • IPTM2073 · The annual premium limit
  • IPTM2074 · Types of policy
  • IPTM2075 · Policies issued on or after 21 March 2012 and before 6 April 2013
  • IPTM2076 · Restricted relief qualifying policies
  • IPTM2077 · Restricted relief qualifying policy: example
  • IPTM2080 · Variations
  • IPTM2081 · Assignments from 6 April 2013
  • IPTM2090 · Statements required from beneficiaries under a policy
  • IPTM2091 · What is reasonable excuse?
  • IPTM2092 · Form of the statement
  • IPTM2093 · Reporting requirements for insurers
  • IPTM2100 · Life assurance premium relief: outline
  • IPTM2110 · Life assurance premium relief: relief given by deduction
  • IPTM2120 · Life assurance premium relief: relief given by deduction: Central Unit
  • IPTM2130 · Life assurance premium relief: relief given by deduction: limits of relief
  • IPTM2140 · Life assurance premium relief: payments to friendly societies
  • IPTM2150 · Life assurance premium relief: trade union subscriptions
  • IPTM2160 · Life assurance premium relief: compulsory purchase of deferred annuities
  • IPTM2170 · Life assurance premium relief: limits of relief on premiums other than those securing capital sums on death
  1. Insurance Policyholder Taxation Manual
  2. Qualifying policies and life assurance premium relief: contents

IPTM2000 | Qualifying policies and life assurance premium relief: contents

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

Contents29 entries

  1. IPTM2005Qualifying policies and life assurance premium relief: Definitions
  2. IPTM2010Qualifying policies and life assurance premium relief: introduction
  3. IPTM2020Qualifying policies and life assurance premium relief: outline of qualifying policy rules
  4. IPTM2030Qualifying policies and life assurance premium relief: variations and substitutions
  5. IPTM2040Qualifying policies and life assurance premium relief: mortgage endowments
  6. IPTM2050Qualifying policies and life assurance premium relief: mortgage endowments: premium reviews
  7. IPTM2060Qualifying policies and life assurance premium relief: endowments: redress for mis-selling
  8. IPTM2070Qualifying policies: rules from 6 April 2013
  9. IPTM2071Beneficiaries under a policy
  10. IPTM2072Exclusions to the annual premium limit
  11. IPTM2073The annual premium limit
  12. IPTM2074Types of policy
  13. IPTM2075Policies issued on or after 21 March 2012 and before 6 April 2013
  14. IPTM2076Restricted relief qualifying policies
  15. IPTM2077 Restricted relief qualifying policy: example
  16. IPTM2080Variations
  17. IPTM2081Assignments from 6 April 2013
  18. IPTM2090Statements required from beneficiaries under a policy
  19. IPTM2091What is reasonable excuse?
  20. IPTM2092Form of the statement
  21. IPTM2093Reporting requirements for insurers
  22. IPTM2100Life assurance premium relief: outline
  23. IPTM2110Life assurance premium relief: relief given by deduction
  24. IPTM2120Life assurance premium relief: relief given by deduction: Central Unit
  25. IPTM2130Life assurance premium relief: relief given by deduction: limits of relief
  26. IPTM2140Life assurance premium relief: payments to friendly societies
  27. IPTM2150Life assurance premium relief: trade union subscriptions
  28. IPTM2160Life assurance premium relief: compulsory purchase of deferred annuities
  29. IPTM2170Life assurance premium relief: limits of relief on premiums other than those securing capital sums on death
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