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IPTM4000 | Purchased life annuities: contents

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

Contents26 entries

  1. IPTM4100Purchased life annuities: introduction
  2. IPTM4200Purchased life annuities: different types of annuity: annuities certain
  3. IPTM4210Purchased life annuities: different types of annuity: guaranteed and temporary annuities
  4. IPTM4220Purchased life annuities: different types of annuity: life annuities and purchased life annuities
  5. IPTM4300Purchased life annuities: charge to tax and partial exemption scheme: general
  6. IPTM4310Purchased life annuities: partial exemption scheme: effect of life and other contingencies on term of annuity and on amount of annuity payments
  7. IPTM4320Purchased life annuities: partial exemption scheme: exempt proportion formula
  8. IPTM4330Purchased life annuities: partial exemption scheme: exempt sum formula
  9. IPTM4340Purchased life annuities: partial exemption scheme: consideration
  10. IPTM4350Purchased life annuities: partial exemption scheme: procedure
  11. IPTM4351Purchased life annuities: partial exemption scheme: procedure: annuitant fails to return the form PLA6
  12. IPTM4360Purchased life annuities: partial exemption scheme: procedure relating to part C of form PLA6
  13. IPTM4370Purchased life annuities: record-keeping requirements and provision of information to HMRC
  14. IPTM4380Purchased life annuities: penalties for failure to comply
  15. IPTM4400Purchased life annuities: annuities paid by overseas payers: introduction
  16. IPTM4410Purchased life annuities: overseas payers: appointment of a tax representative: requirements and exceptions
  17. IPTM4420Purchased life annuities: overseas payers: restrictions on who may be nominated to be a tax representative
  18. IPTM4430Purchased life annuities: non UK insurers: nomination of a tax representative: approval procedure: information to be sent to HMRC
  19. IPTM4440Purchased life annuities: non UK insurers: nomination of a tax representative: approval procedure: approval or rejection by HMRC
  20. IPTM4450Purchased life annuities: non-UK insurers: appointment of a tax representative by HMRC
  21. IPTM4460Purchased life annuities: non-UK insurers: duties of a tax representative
  22. IPTM4470Purchased life annuities: non-UK insurers: cessation of appointment and replacement of a tax representative
  23. IPTM4480Purchased life annuities: non-Uk insurers: release from requirement to appoint a tax representative: procedure for agreeing release with HMRC
  24. IPTM4490Purchased life annuities: non-UK insurers: release from requirement to appoint a tax representative: other circumstances
  25. IPTM4500Purchased life annuities: non-UK insurers: release from requirement to appoint a tax representative: declaration by insurer that it will conduct life and annuity business in accordance with UK law
  26. IPTM4600Purchased life annuities: special types of annuity