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IPTM8000 | Qualifying policy guidance: contents

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

This chapter of the manual gives guidance to insurance companies, friendly societiesand practitioners on the qualifying policy rules for life policies.

The qualifying policy legislation is in ICTA88/SCH15.

Contents4 entries

  1. IPTM8005Qualifying policies: main conditions: contents
  2. IPTM8100Qualifying policies: variations, substitutions and options: contents
  3. IPTM8300Certification of qualifying policies: contents
  4. IPTM8400Friendly society tax exempt policies: contents