SolvedIPTM7600 | Calculation of gains on excess events and part surrender or assignment events: contents
From HM Revenue & Customs · Insurance Policyholder Taxation Manual
Contents10 entries
- IPTM7605Part surrenders and assignments: periodic calculations: calculation required
- IPTM7610Part surrenders and assignments: periodic calculations: related policies
- IPTM7615Periodic calculations: excess events
- IPTM7620Periodic calculations: example
- IPTM7625Part surrenders and assignments: transaction- related calculations: part surrender or assignment events
- IPTM7630Transaction-related calculations: example: part assignments for money or money's worth
- IPTM7635Transaction-related calculations: example: part surrenders followed by a gift part assignment followed by another part surrender in same year
- IPTM7640Transaction-related calculations: example: part assignment for consideration in final year followed by surrender (to show gains limit calculation)
- IPTM7645Transaction-related calculations: example: several relevant transactions in the final year
- IPTM7650Part surrenders and assignments: policies and contracts made before 14 March 1975