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Contents

Official guidance
Insurance Policyholder Taxation Manual

IPTM9000 · Reporting requirements of overseas insurers

  • IPTM9010 · Overseas insurers: introduction to the reporting rules
  • IPTM9020 · Overseas insurers: scope of reporting rules: insurers affected
  • IPTM9030 · Overseas insurers: scope of reporting rules: relevant insurances and gross premiums
  • IPTM9040 · Overseas insurers: relevant insurances: residence of policyholders
  • IPTM9050 · Overseas insurers: appointment of a UK tax representative: requirements and exceptions
  • IPTM9060 · Overseas insurers: restrictions on who may be nominated to be a tax representative
  • IPTM9070 · Overseas insurers: nomination of a tax representative: approval procedure: information to be sent to HMRC
  • IPTM9080 · Overseas insurers: nomination of a tax representative: approval procedure: approval or rejection by HMRC
  • IPTM9090 · Overseas insurers: appointment of a tax representative by HMRC
  • IPTM9100 · Overseas insurers: reporting duties of a tax representative: chargeable event certificates for policyholders
  • IPTM9110 · Overseas insurers: reporting duties of a tax representative: chargeable event certificates for HMRC
  • IPTM9120 · Overseas insurers: reporting duties of tax representatives: penalties for failures to comply and audits
  • IPTM9130 · Overseas insurers: cessation of appointment and replacement of a tax representative
  • IPTM9140 · Overseas insurers: release from requirement to appoint a tax representative: procedure for agreeing to provide certain information directly
  • IPTM9150 · Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: certificates for policyholders
  • IPTM9160 · Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: certificates for HMRC
  • IPTM9170 · Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: assignments for money or money's worth
  • IPTM9180 · Overseas insurers: release from requirement to appoint a tax representative: pre-6 April 2000 policies and contracts: extent of reporting duties
  • IPTM9190 · Overseas insurers: release from requirement to appoint a tax representative: pre-6 April 2000 policies and contracts: information notices to be provided to HMRC
  • IPTM9200 · Overseas insurers: release from requirement to appoint a tax representative: other circumstances
  • IPTM9210 · Overseas insurers: arrangements for the insurer to carry out itself the full duties of a tax representative
  • IPTM9220 · Overseas insurers: reporting duties: policies not denominated in sterling
  • IPTM9230 · Overseas insurers: reporting duties: policies held on trust
  • IPTM9240 · Overseas insurers: form that may be used by an insurer for making the undertakings under regulation 12(1)(c)
  1. Reporting requirements of overseas insurers: contents
  2. Overseas insurers: form that may be used by an insurer for making the undertakings under regulation 12(1)(c)

IPTM9240 | Overseas insurers: form that may be used by an insurer for making the undertakings under regulation 12(1)(c)

From HM Revenue & Customs · Insurance Policyholder Taxation Manual

A form has been prepared which may be used by an overseas insurer to make the undertakings under regulation 12(1)(c). Click here to see the form.

| Further reference and feedback | IPTM1013 | |——————————–|——————————————————————————————————|

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