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IPTM7300 | Chargeable events: contents

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

Contents21 entries

  1. IPTM7305Types of chargeable events
  2. IPTM7310Chargeable events: qualifying policies: individuals: when chargeable events arise
  3. IPTM7315Chargeable events: qualifying policies: variation or exercise of option which increases the premiums payable
  4. IPTM7320Chargeable events: qualifying policies: companies
  5. IPTM7325Surrenders, part surrenders and maturity: how and when they occur
  6. IPTM7330Surrenders and part surrenders: cluster policies
  7. IPTM7335Surrenders: fundamental reconstruction of the policy
  8. IPTM7340Surrenders: exception: change of life assured on qualifying policy where no consideration is paid
  9. IPTM7345Part surrenders: loans on policies and contracts
  10. IPTM7350Part surrenders: other events
  11. IPTM7355Maturity: chargeable event even if rollover option in policy is exercised
  12. IPTM7360Assignments: when chargeable events arise
  13. IPTM7365Assignments: specific exceptions by legislation
  14. IPTM7370Assignments of policies on divorce or on dissolution of civil partnership: current position
  15. IPTM7375Assignments of policies on divorce: position until mid-2003
  16. IPTM7380Assignments: separations of married couples, civil partners and unmarried couples
  17. IPTM7385Other types of assignments
  18. IPTM7390Death events
  19. IPTM7395Chargeable events on void ISAs: termination events
  20. IPTM7400Chargeable events on void ISAs: other chargeable events
  21. IPTM7405Pre-26 June 1982 second hand life policies and life annuity contracts