| IPTM7505 | Calculation of gains: general |
| IPTM7510 | Calculation of gains: full surrender, maturity, death or whole assignment |
| IPTM7515 | Calculation of gains: full surrender, maturity, death or whole assignment: related policies |
| IPTM7520 | Full surrender, maturity, death or whole assignment: total benefit value: value of the policy or contract |
| IPTM7525 | Full surrender, maturity, death or whole assignment: total benefit value: previous sums, benefits and parts assigned |
| IPTM7530 | Full surrender, maturity, death or whole assignment: total deductions: premiums |
| IPTM7531 | Total deductions: premiums: commission arrangements |
| IPTM7535 | Full surrender: example of gain calculation |
| IPTM7540 | Deficiency relief |
| IPTM7545 | Calculation of gains on group life policies |
| IPTM7550 | Calculation of gains on capital redemption policies held by companies |
| IPTM7555 | Chargeable event gains: income tax treated as paid |
| IPTM7560 | Chargeable event gains: number of years for top-slicing relief |
