IPT05000 | Calculating the value of the premium: contents
From HM Revenue & Customs · Insurance Premium Tax
Contents18 entries
- IPT05050Calculating the value of the premium: purpose and outline of this section
- IPT05100Calculating the value of the premium: importance of premium
- IPT05150Calculating the value of the premium: definition of premium
- IPT05160Calculating the value of the premium: separate contracts: contents
- IPT05200Calculating the value of the premium: determining ‘any risk’
- IPT05250Calculating the value of the premium: how the value of ‘any risk’ is determined
- IPT05300Calculating the value of the premium: ‘costs of administration’
- IPT05350Calculating the value of the premium: the meaning of ‘commission’
- IPT05400Calculating the value of the premium: the meaning of ‘facility to pay in instalments’
- IPT05450Calculating the value of the premium: premiums are inclusive of tax
- IPT05500Calculating the value of the premium: discounted premiums
- IPT05550Insurance premium tax: Calculating the value of the premium: Intermediaries: Contents
- IPT05600Calculating the value of the premium: premiums received other than in money
- IPT05650Calculating the value of the premium: contracts at less than open market value (OMV)
- IPT05700Calculating the value of the premium: retro rated policies
- IPT05750Calculating the value of the premium: employers' liability insurance
- IPT05800Calculating the value of the premium: types of contract covering exempt and taxable risks: contents
- IPT05900Calculating the value of the premium: the de minimis provision: contents