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IPTM7100 | Reporting duties of UK insurers: contents

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

Contents32 entries

  1. IPTM7105Certificate for policyholder: requirement to provide a certificate and person to whom it must be delivered: ICTA88/S552(1)(a)
  2. IPTM7107Certificate for policyholder: requirement to provide a certificate: company policyholders
  3. IPTM7110Certificate for policyholder: meaning of 'appropriate policyholder': ICTA88/S552(10)
  4. IPTM7115Certificate for policyholder: address to which the policyholder’s certificate should be sent
  5. IPTM7120Certificate for policyholder: information to be provided: position following ITTOIA05
  6. IPTM7125Certificate for policyholder: information to be provided: all gains other than where event is a whole assignment: ICTA88/S552(5)
  7. IPTM7130Certificate for policyholder: information to be provided: whole assignments: premiums paid: ICTA88/S552(1) and (5)
  8. IPTM7135Certificate for policyholder: information to be provided: whole assignments: other information on history of policy: ICTA88/S552(5)(c)
  9. IPTM7140Certificate for policyholder: time limits for delivery: ICTA88/S552(6)
  10. IPTM7145Certificates for HMRC: circumstances where certificates need to be provided: ICTA88/S552(1)(b)
  11. IPTM7150Certificate for HMRC: connected gains: ICTA88/S552(8)
  12. IPTM7155Certificates for HMRC: power to require certificate in other cases: ICTA88/S552(4)
  13. IPTM7160Certificates for HMRC: prescribed format
  14. IPTM7165Certificates for HMRC: information to be provided on the certificate: ICTA88/S552(5)
  15. IPTM7170Certificates for HMRC: insurer's details and policy details
  16. IPTM7175Certificates for HMRC: name and address of policyholder
  17. IPTM7180Certificate for HMRC: 'care of' addresses, change of addresses and 'gone away' cases
  18. IPTM7185Certificates for HMRC: types of chargeable events
  19. IPTM7190Certificates to HMRC: table of excess events and part surrender or assignment events (code numbers 5, 6 & 7)
  20. IPTM7195Certificates for HMRC: time limits for delivery: general rules: ICTA88/S552(7)
  21. IPTM7200Certificate for HMRC: time limits for delivery: extensions for late notification of deaths and assignments
  22. IPTM7205Correction of chargeable event certificates: errors in certificates
  23. IPTM7210Correction of certificates: termination of the policy changes the treatment of an earlier chargeable event
  24. IPTM7215Reporting requirements for policy in a valid ISA
  25. IPTM7220Reporting requirements for policy in a void ISA: events and certificates
  26. IPTM7225Reporting requirements for policy in a void ISA: tax deducted
  27. IPTM7230Cluster policies: reporting of gains to policyholders and HMRC
  28. IPTM7235Audits of insurers: introduction
  29. IPTM7240Audit of insurers: the inspection visit
  30. IPTM7245Audit of insurers: breaches of the reporting rules
  31. IPTM7250Audit of insurers: records to be maintained
  32. IPTM7260Chargeable Events: disclosures