IPTM9000 - Reporting requirements of overseas insurers: contents

1. IPTM9010

   Overseas insurers: introduction to the reporting rules
2. IPTM9020

   Overseas insurers: scope of reporting rules: insurers affected
3. IPTM9030

   Overseas insurers: scope of reporting rules: relevant insurances and gross premiums
4. IPTM9040

   Overseas insurers: relevant insurances: residence of policyholders
5. IPTM9050

   Overseas insurers: appointment of a UK tax representative: requirements and exceptions
6. IPTM9060

   Overseas insurers: restrictions on who may be nominated to be a tax representative
7. IPTM9070

   Overseas insurers: nomination of a tax representative: approval procedure: information to be sent to HMRC
8. IPTM9080

   Overseas insurers: nomination of a tax representative: approval procedure: approval or rejection by HMRC
9. IPTM9090

   Overseas insurers: appointment of a tax representative by HMRC
10. IPTM9100

    Overseas insurers: reporting duties of a tax representative: chargeable event certificates for policyholders
11. IPTM9110

    Overseas insurers: reporting duties of a tax representative: chargeable event certificates for HMRC
12. IPTM9120

    Overseas insurers: reporting duties of tax representatives: penalties for failures to comply and audits
13. IPTM9130

    Overseas insurers: cessation of appointment and replacement of a tax representative
14. IPTM9140

    Overseas insurers: release from requirement to appoint a tax representative: procedure for agreeing to provide certain information directly
15. IPTM9150

    Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: certificates for policyholders
16. IPTM9160

    Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: certificates for HMRC
17. 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
18. IPTM9180

    Overseas insurers: release from requirement to appoint a tax representative: pre-6 April 2000 policies and contracts: extent of reporting duties
19. 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
20. IPTM9200

    Overseas insurers: release from requirement to appoint a tax representative: other circumstances
21. IPTM9210

    Overseas insurers: arrangements for the insurer to carry out itself the full duties of a tax representative
22. IPTM9220

    Overseas insurers: reporting duties: policies not denominated in sterling
23. IPTM9230

    Overseas insurers: reporting duties: policies held on trust
24. IPTM9240

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