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Contents

Official guidance
Insurance Policyholder Taxation Manual

IPTM8100 · Qualifying policies: variations, substitutions and options

  • IPTM8105 · Variations, substitutions and options: introduction
  • IPTM8110 · Substitutions: circumstances in which they arise
  • IPTM8115 · Substitutions: pre-25 February 1988 policies
  • IPTM8120 · Substitution of a qualifying policy: test of whether the new policy also qualifies
  • IPTM8125 · Substitution of a qualifying policy: within ten years of the old policy being made: whether new policy qualifies
  • IPTM8130 · Substitution of a qualifying policy that has run for at least ten years: whether new policy qualifies
  • IPTM8135 · Substitution of a foreign policy by a UK policy: test of whether new policy qualifies: ICTA88/SCH15/PARA25
  • IPTM8140 · Premium paid out of sums due under previous qualifying policies: test of whether new policy qualifies
  • IPTM8145 · Significant variation: how and when variations occur
  • IPTM8150 · Significant variations: examples
  • IPTM8155 · Significant variation: certain variations not treated as significant: ICTA88/SCH15/PARA18
  • IPTM8160 · Insignificant variations
  • IPTM8165 · Significant variation of a qualifying policy: tests for whether policy after variation qualifies: general test: ICTA88/SCH15/PARA18
  • IPTM8170 · Significant variation of a qualifying policy: tests for whether policy after variation qualifies: application: ICTA88/SCH15/PARA18
  • IPTM8175 · Options in policies: qualifying tests: ICTA88/SCH15/PARA19
  • IPTM8180 · Options: peppercorn options
  • IPTM8185 · Options: deposit options
  • IPTM8190 · Policy review clauses: general principles
  • IPTM8195 · Policy review clauses: advisory premium reviews
  • IPTM8200 · Policy review clauses: mandatory premium reviews
  • IPTM8205 · Policy review clauses: example of advisory and mandatory premium reviews
  • IPTM8210 · Conversion of a policy to paid-up under the terms of the policy
  • IPTM8215 · Non-contractual conversion of a policy to paid-up
  1. Qualifying policy guidance: contents
  2. Qualifying policies: variations, substitutions and options: contents

IPTM8100 | Qualifying policies: variations, substitutions and options: contents

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

Contents23 entries

  1. IPTM8105Variations, substitutions and options: introduction
  2. IPTM8110Substitutions: circumstances in which they arise
  3. IPTM8115Substitutions: pre-25 February 1988 policies
  4. IPTM8120Substitution of a qualifying policy: test of whether the new policy also qualifies
  5. IPTM8125Substitution of a qualifying policy: within ten years of the old policy being made: whether new policy qualifies
  6. IPTM8130Substitution of a qualifying policy that has run for at least ten years: whether new policy qualifies
  7. IPTM8135Substitution of a foreign policy by a UK policy: test of whether new policy qualifies: ICTA88/SCH15/PARA25
  8. IPTM8140Premium paid out of sums due under previous qualifying policies: test of whether new policy qualifies
  9. IPTM8145Significant variation: how and when variations occur
  10. IPTM8150Significant variations: examples
  11. IPTM8155Significant variation: certain variations not treated as significant: ICTA88/SCH15/PARA18
  12. IPTM8160Insignificant variations
  13. IPTM8165Significant variation of a qualifying policy: tests for whether policy after variation qualifies: general test: ICTA88/SCH15/PARA18
  14. IPTM8170Significant variation of a qualifying policy: tests for whether policy after variation qualifies: application: ICTA88/SCH15/PARA18
  15. IPTM8175Options in policies: qualifying tests: ICTA88/SCH15/PARA19
  16. IPTM8180Options: peppercorn options
  17. IPTM8185Options: deposit options
  18. IPTM8190Policy review clauses: general principles
  19. IPTM8195Policy review clauses: advisory premium reviews
  20. IPTM8200Policy review clauses: mandatory premium reviews
  21. IPTM8205Policy review clauses: example of advisory and mandatory premium reviews
  22. IPTM8210Conversion of a policy to paid-up under the terms of the policy
  23. IPTM8215Non-contractual conversion of a policy to paid-up
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