| 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 |
| IPTM4600 | Special types of
annuity |
