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IPT07800 | Accounting for Insurance Premium Tax: transitional accounting arrangements: contents

From HM Revenue & Customs · Insurance Premium Tax

Contents13 entries

  1. IPT07805Accounting for Insurance Premium Tax: transitional accounting arrangements: purpose and outline of this section
  2. IPT07810Accounting for Insurance Premium Tax: transitional accounting arrangements: cash receipt method
  3. IPT07815Accounting for Insurance Premium Tax: transitional accounting arrangements: special accounting scheme
  4. IPT07820Accounting for Insurance Premium Tax: transitional accounting arrangements: additional premiums
  5. IPT07825Accounting for Insurance Premium Tax: transitional accounting arrangements: monthly written contracts
  6. IPT07830Accounting for Insurance Premium Tax: transitional accounting arrangements: premiums paid on a monthly or other regular basis
  7. IPT07835Accounting for Insurance Premium Tax: transitional accounting arrangements: the effect of a rate change on de minimis policies
  8. IPT07840Accounting for Insurance Premium Tax: transitional accounting arrangements: the anti-forestalling provisions
  9. IPT07845Accounting for Insurance Premium Tax: transitional accounting arrangements: contracts providing cover for a period exceeding 12 months
  10. IPT07850Accounting for Insurance Premium Tax: transitional accounting arrangements: penalties on errors relating to the rate changes
  11. IPT07855Accounting for Insurance Premium Tax: transitional accounting arrangements: rates of tax
  12. IPT07860Accounting for Insurance Premium Tax: transitional accounting arrangements: relevant dates for transitional and anti-forestalling provisions
  13. IPT07865Accounting for Insurance Premium Tax: transitional accounting arrangements: guidance relating to periods prior to 1 June 2017