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IPTM6000 | Sickness, disability, unemployment and long-term care insurance: contents

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

Contents20 entries

  1. IPTM6010Sickness, disability, unemployment and long-term care insurance: introduction and overview
  2. IPTM6100Sickness disability and unemployment insurance: introduction
  3. IPTM6105Sickness disability and unemployment insurance: types of policies
  4. IPTM6110Sickness disability and unemployment insurance: tax treatment: main rules: scope of the exemption: ITTOIA05/S735
  5. IPTM6115Sickness disability and unemployment insurance: tax treatment: main rules: qualifying risks and qualifying periods ITTOIA05/S736 & S737
  6. IPTM6120Sickness disability and unemployment insurance: tax treatment: employer’s schemes and other situations where someone else has paid part of the premiums: ITTOIA05/S743
  7. IPTM6125Sickness disability and unemployment insurance: tax treatment: employer's schemes: where employment ends for health reasons: ITTOIA05/S741
  8. IPTM6130Sickness disability and unemployment insurance: anti-avoidance rules: risk of significant loss: ITTOIA05/S738
  9. IPTM6135Sickness disability and unemployment insurance: anti- avoidance rules: bundles of benefits from one or more policies: ITTOIA05/S739 & S740
  10. IPTM6140Sickness disability and unemployment insurance: lump sums to give up future rights to payments
  11. IPTM6145Sickness disability and unemployment insurance: action if tax deducted at source by insurer
  12. IPTM6150Sickness disability and unemployment insurance: tax treatment up to 5 April 1996
  13. IPTM6155Sickness disability and unemployment insurance: the regulatory position
  14. IPTM6200Immediate Needs Annuities: introduction
  15. IPTM6205Immediate Needs Annuities: background and definitions
  16. IPTM6210Immediate Needs Annuities: tax treatment: payments made to a registered care provider: general rules and scope: ITTOIA05/S725
  17. IPTM6215Immediate Needs Annuities: tax treatment: payments made to a registered care provider: meaning of immediate needs annuity and care provider: ITTOIA05/S725
  18. IPTM6220Immediate Needs Annuities: tax treatment: payments made to the insured person or after their death
  19. IPTM6225Immediate Needs Annuities: tax treatment up to 30 September 2004
  20. IPTM6230Immediate Needs Annuities: the regulatory position