| IPTM4100 |
Background |
| IPTM4200 |
Different types of annuity: annuities certain |
| IPTM4210 |
Different types of annuity: guaranteed and temporary annuities |
| IPTM4220 |
Different types of annuity: life annuities and purchased life annuities |
| IPTM4300 |
Charge to tax and partial exemption scheme: general |
| IPTM4310 |
Partial exemption scheme: effect of life and other contingencies on term of annuity and on amount of annuity payments |
| IPTM4320 |
Partial exemption scheme: exempt proportion formula |
| IPTM4330 |
Partial exemption scheme: exempt sum formula |
| IPTM4340 |
Partial exemption scheme: consideration |
| IPTM4350 |
Partial exemption scheme: procedure |
| IPTM4360 |
Partial exemption scheme: procedure relating to part C of form PLA6 |
| IPTM4370 |
Partial exemption scheme: record-keeping requirements and provision of information to HMRC |
| IPTM4380 |
Partial exemption scheme: penalties for failure to comply |
| IPTM4400 |
Annuities paid by overseas payers: introduction |
| IPTM4410 |
Overseas payers: appointment of a tax representative: requirements and exceptions |
| IPTM4420 |
Overseas payers: restrictions on who may be nominated to be a tax representative |
| IPTM4430 |
Overseas payers: nomination of a tax representative: information to be sent to HMRC |
| IPTM4440 |
Overseas payers: nomination of a tax representative: approval procedure: approval or rejection by HMRC |
| IPTM4450 |
Overseas payers: appointment of a tax representative by HMRC |
| IPTM4460 |
Overseas payers: duties of a tax representative |
| IPTM4470 |
Overseas payers: cessation of appointment and replacement of a tax representative |
| IPTM4480 |
Overseas payers: release from requirement to appoint a tax representative: procedure for agreeing release with HMRC |
| IPTM4490 |
Overseas payers: release from requirement to appoint a tax representative: other circumstances |
| IPTM4500 |
Overseas payers: release from requirement to appoint a tax representative: declaration by insurer that it will conduct life and annuity business in accordance with UK law |
| IPTM4600 |
Special types of annuity |
