| IPTM7105 | Certificate for
policyholder: requirement to provide a certificate and person to
whom it must be delivered |
| IPTM7107 | Certificate for
policyholder: requirement to provide a certificate: company
policyholders |
| IPTM7110 | Certificate for
policyholder: meaning of ’appropriate
policyholder’ |
| IPTM7115 | Certificate for
policyholder: address to which the policyholder’s certificate
should be sent |
| IPTM7120 | Certificate for
policyholder: information to be provided: position following
ITTOIA05 |
| IPTM7125 | Certificate for
policyholder: information to be provided: all gains other than
where event is a whole assignment |
| IPTM7130 | Certificate for
policyholder: information to be provided: whole assignments:
premiums paid |
| IPTM7135 | Certificate for
policyholder: information to be provided: whole assignments: other
information on history of policy |
| IPTM7140 | Certificate for
policyholder: time limits for delivery |
| IPTM7145 | Certificates for HMRC:
circumstances where certificates need to be provided |
| IPTM7150 | Certificate for HMRC:
connected gains |
| IPTM7155 | Certificates for HMRC:
power to require certificate in other cases |
| IPTM7160 | Certificates for HMRC:
prescribed format |
| IPTM7165 | Certificates for HMRC:
information to be provided on the certificate |
| IPTM7170 | Certificates for HMRC:
insurer's details and policy details |
| IPTM7175 | Certificates for HMRC:
name and address of policyholder |
| IPTM7180 | Certificate for HMRC:
‘care of’ addresses, change of addresses and
‘gone away’ cases |
| IPTM7185 | Certificates for HMRC:
types of chargeable events |
| IPTM7190 | Certificates to HMRC:
table of excess events and part surrender or assignment events
(code numbers 5, 6 & 7) |
| IPTM7195 | Certificates for HMRC:
time limits for delivery: general rules |
| IPTM7200 | Certificate for HMRC:
time limits for delivery: extensions for late notification of
deaths and assignments |
| IPTM7205 | Correction of chargeable
event certificates: errors in certificates |
| IPTM7210 | Correction of
certificates: termination of the policy changes the treatment of an
earlier chargeable event |
| IPTM7215 | Reporting requirements
for policy in a valid ISA |
| IPTM7220 | Reporting requirements
for policy in a void ISA: events and certificates |
| IPTM7225 | Reporting requirements
for policy in a void ISA: tax deducted |
| IPTM7230 | Cluster policies:
reporting of gains to policyholders and HMRC |
| IPTM7235 | Audits of insurers:
introduction |
| IPTM7240 | Audit of insurers: the
inspection visit |
| IPTM7245 | Audit of insurers:
breaches of the reporting rules |
| IPTM7250 | Audit of insurers:
records to be maintained |
