SolvedIPTM7500 | Calculation of gains on chargeable events: contents
From HM Revenue & Customs · Insurance Policyholder Taxation Manual
Contents13 entries
- IPTM7505Calculation of gains: general
- IPTM7510Calculation of gains: full surrender, maturity, death or whole assignment
- IPTM7515Calculation of gains: full surrender, maturity, death or whole assignment: related policies
- IPTM7520Full surrender, maturity, death or whole assignment: total benefit value: value of the policy or contract
- IPTM7525Full surrender, maturity, death or whole assignment: total benefit value: previous sums, benefits and parts assigned
- IPTM7530Full surrender, maturity, death or whole assignment: total deductions: premiums
- IPTM7531Total deductions: premiums: commission arrangements
- IPTM7535Full surrender: example of gain calculation
- IPTM7540Deficiency relief
- IPTM7545Calculation of gains on group life policies
- IPTM7550Calculation of gains on capital redemption policies held by companies
- IPTM7555Chargeable event gains: income tax treated as paid
- IPTM7560Chargeable event gains: number of years for top-slicing relief