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IPTM3000 | Chargeable events: contents

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

Contents83 entries

  1. IPTM3100The charge to tax: income tax and corporation tax
  2. IPTM3110The charge to tax: income tax
  3. IPTM3120The charge to tax: corporation tax
  4. IPTM3130The charge to tax: corporation tax: points of difference
  5. IPTM3200Person liable to charge
  6. IPTM3210Person liable to charge: chargeable event certificates
  7. IPTM3220Person liable to charge: individuals and companies
  8. IPTM3230Person liable to charge: UK resident trustees
  9. IPTM3240Person liable to charge: death cases
  10. IPTM3250Person liable to charge: summary of the position in relation to trusts
  11. IPTM3260Person liable to charge: non-UK resident trustees and foreign institutions
  12. IPTM3270Person liable to charge: multiple interests
  13. IPTM3280Person liable to charge: multiple interests: chargeable event certificates
  14. IPTM3290Person chargeable: multiple interests: trusts created by more than one person
  15. IPTM3300Policies and contracts charged: general
  16. IPTM3310Policies and contracts charged: qualifying policies
  17. IPTM3320Policies and contracts charged: personal portfolio bonds
  18. IPTM3330Policies and contracts charged: ‘foreign policies’
  19. IPTM3400When events occur: general
  20. IPTM3410When events occur: exceptions
  21. IPTM3420When events occur: no chargeable event
  22. IPTM3430When events occur: disregard of certain assignments
  23. IPTM3500Calculating gains: general
  24. IPTM3505Calculating gains: ‘insurance year’
  25. IPTM3510Calculating gains: death, maturity, full surrender or assignment
  26. IPTM3515Calculating gains: death, maturity, full surrender or assignment: value of the policy or contract
  27. IPTM3520Calculating gains: death, maturity, full surrender or assignment: replacement policies
  28. IPTM3525Calculating gains: death, maturity, full surrender or assignment: related policies
  29. IPTM3527Calculating gains: maturity, full surrender or assignment: commission rebated or reinvested as premium
  30. IPTM3528Calculating gains: maturity, full surrender or assignment: commission rebated: examples
  31. IPTM3530Calculating gains: death, maturity or full surrender: qualifying endowment policies held as security for company debts
  32. IPTM3535Calculating gains: death, maturity or full surrender: disregard of trivial inducement benefits
  33. IPTM3540Calculating gains: part surrenders and part assignments: ‘periodic calculations’ and ‘excess events’: general
  34. IPTM3545Calculating gains: part surrenders and part assignments: ‘periodic calculations’ and ‘excess events’: events treated as part surrenders
  35. IPTM3550Calculating gains: part surrenders and part assignments: ‘periodic calculations’ and ‘excess events’: guaranteed income bonds
  36. IPTM3555Calculating gains: part surrenders and part assignments: ‘periodic calculations’ and ‘excess events’: definitions
  37. IPTM3560Calculating gains: part surrenders and part assignments: ‘periodic calculations’ and ‘excess events’: calculation method
  38. IPTM3565Calculating gains: part surrenders and part assignments: ‘periodic calculations’ and ‘excess events’: value of rights surrendered or assigned
  39. IPTM3570Calculating gains: part surrenders and part assignments: ‘periodic calculations’ and ‘excess events’: special cases
  40. IPTM3575Calculating gains: part surrenders and part assignments: ‘periodic calculations’ and ‘excess events’: assignments involving co-ownership
  41. IPTM3580Calculating gains: part surrenders and part assignments: ‘transaction-related calculations’
  42. IPTM3585Calculating gains: part surrenders and part assignments: ‘transaction-related calculations’: calculation method
  43. IPTM3590Calculating gains: part surrenders and part assignments: ‘transaction-related calculations’: ‘final insurance year’: special rules
  44. IPTM3595Calculating gains: part surrenders and part assignments: ‘transaction-related calculations’: chargeable event
  45. IPTM3596Calculating gains - recalculating a wholly disproportionate gain under ITTOIA05/S507A and S512A
  46. IPTM3597Calculating gains - recalculating a wholly disproportionate gain under ITTOIA05/S507A and S512A: examples
  47. IPTM3600Personal portfolio bonds: background: ITTOIA05/S515
  48. IPTM3610Personal portfolio bonds: meaning: bonds made on or after 17 March 1998: ITTOIA05/S516
  49. IPTM3620Personal portfolio bonds: meaning: bonds made before 17 March 1998
  50. IPTM3630Personal portfolio bonds: meaning: index selection: ITTOIA05/S517(1)
  51. IPTM3640Personal portfolio bonds: meaning: property selection: ITTOIA05/S517(2)
  52. IPTM3650Personal portfolio bonds: calculation method: ITTOIA05/S522
  53. IPTM3660Personal portfolio bonds: calculation method: example
  54. IPTM3670Personal portfolio bonds: chargeable event
  55. IPTM3700Foreign policies: differences in treatment
  56. IPTM3710Foreign policies: effect on qualifying status
  57. IPTM3720Foreign policies: basic rate tax not treated as paid
  58. IPTM3730Foreign policies: reduction for non-UK policyholder
  59. IPTM3731Reduction for non-UK policyholder from 6 April 2013
  60. IPTM3732Calculation of the reduction in gain from 6 April 2013: ITTOIA05/S528
  61. IPTM3733Non-UK policyholder and assignments and shared rights
  62. IPTM3734Gains arising during period of non-UK residence
  63. IPTM3735Gains arising to personal representatives and trustees
  64. IPTM3736Interaction between restricted relief qualifying policies and top slicing relief
  65. IPTM3740Foreign policies: reduction for non-UK policyholder: example
  66. IPTM3800Income tax treated as paid and reliefs
  67. IPTM3810Income tax treated as paid
  68. IPTM3820Top slicing relief: general
  69. IPTM3830Top slicing relief: calculation
  70. IPTM3840Top slicing relief: how relief is given
  71. IPTM3850Top slicing relief: examples
  72. IPTM3860Deficiency relief: entitlement
  73. IPTM3870Deficiency relief: calculation of deficiency
  74. IPTM3880Deficiency relief: calculation of deficiency relief
  75. IPTM3900Policies and contracts owned by companies: application of the loan relationships rules: scope and commencement
  76. IPTM3905Policies and contracts owned by companies: application of the loan relationships rules: accountancy treatment of investment life insurance contracts
  77. IPTM3910Policies and contracts owned by companies: application of the loan relationships rules: non-trading credits and debits
  78. IPTM3915Policies and contracts owned by companies: application of the loan relationships rules: payouts on death or critical illness
  79. IPTM3920Policies and contracts owned by companies: application of the loan relationships rules: tax treated as paid: description of mechanism
  80. IPTM3925Policies and contracts owned by companies: application of the loan relationships rules: tax treated as paid: examples
  81. IPTM3930Policies and contracts owned by companies: application of the loan relationships rules: transition from chargeable events rules: deemed surrender
  82. IPTM3935Policies and contracts owned by companies: application of the loan relationships rules: transition from chargeable events rules: contracts accounted for on fair value basis
  83. IPTM3940Policies and contracts owned by companies: application of the loan relationships rules: transition from chargeable events rules: contracts accounted for other than on fair value