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Contents

Official guidance
Insurance Policyholder Taxation Manual

IPTM8005 · Qualifying policies: main conditions

  • IPTM8010 · Introduction
  • IPTM8015 · Contingent events: death, disability and maturity
  • IPTM8020 · Permitted benefits under a qualifying policy
  • IPTM8025 · Benefits received outside policy and free gifts
  • IPTM8030 · Minimum capital sum assured on death: general rule
  • IPTM8035 · Minimum capital sum assured on death: exceptions to the general rule
  • IPTM8040 · Term and premium paying term: conditions
  • IPTM8045 · Term and premium paying term: date on which policy is made and backdating of policies
  • IPTM8050 · Premium paying term: premium waivers and premium holidays
  • IPTM8055 · Premium spreading tests: main rules: ICTA88/SCH15/PARAS 1(2), (3)(b) and 2(1)(c)
  • IPTM8060 · Premium spreading tests: premiums paid
  • IPTM8065 · Non-payment of premiums: action by insurers and reinstatement of policies: ICTA88/SCH15/PARA20ZA
  • IPTM8070 · Non-payment of premiums: other points
  • IPTM8075 · Exceptional risk of death or disability: ICTA88/SCH15/PARA12
  • IPTM8080 · Combined policies: family income cover and mortgage protection cover: ICTA88/SCH15/PARA9
  • IPTM8085 · Combined policies: tests of whether qualifying: ICTA88/SCH15/PARA9
  • IPTM8090 · Connected policies: ICTA88/SCH15/PARAS 13 and 14
  1. Qualifying policy guidance: contents
  2. Qualifying policies: main conditions: contents

IPTM8005 | Qualifying policies: main conditions: contents

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

Contents17 entries

  1. IPTM8010Introduction
  2. IPTM8015Contingent events: death, disability and maturity
  3. IPTM8020Permitted benefits under a qualifying policy
  4. IPTM8025Benefits received outside policy and free gifts
  5. IPTM8030Minimum capital sum assured on death: general rule
  6. IPTM8035Minimum capital sum assured on death: exceptions to the general rule
  7. IPTM8040Term and premium paying term: conditions
  8. IPTM8045Term and premium paying term: date on which policy is made and backdating of policies
  9. IPTM8050Premium paying term: premium waivers and premium holidays
  10. IPTM8055Premium spreading tests: main rules: ICTA88/SCH15/PARAS 1(2), (3)(b) and 2(1)(c)
  11. IPTM8060Premium spreading tests: premiums paid
  12. IPTM8065Non-payment of premiums: action by insurers and reinstatement of policies: ICTA88/SCH15/PARA20ZA
  13. IPTM8070Non-payment of premiums: other points
  14. IPTM8075Exceptional risk of death or disability: ICTA88/SCH15/PARA12
  15. IPTM8080Combined policies: family income cover and mortgage protection cover: ICTA88/SCH15/PARA9
  16. IPTM8085Combined policies: tests of whether qualifying: ICTA88/SCH15/PARA9
  17. IPTM8090Connected policies: ICTA88/SCH15/PARAS 13 and 14
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