Insurers are under an obligation to issue a chargeable event
certificate as described in
IPTM3210. This will show the name and
address of the policyholder.
In many cases the policyholder is the person beneficially
entitled to the rights under the policy. And in many cases the
person beneficially entitled to the rights is the person
chargeable. Neither of these is always the case, however, and the
position can be complex. The following categories of chargeable
person are distinguished
Special rules may apply to rights held by non-UK resident trustees and foreign institutions, see IPTM3260.
| Further reference and feedback | IPTM1013 |
