IPTM9000 - Reporting requirements of overseas insurers: contents
| IPTM9010 | Overseas insurers: introduction to the reporting rules |
| IPTM9020 | Overseas insurers: scope of reporting rules: insurers affected |
| IPTM9030 | Overseas insurers: scope of reporting rules: relevant insurances and gross premiums |
| IPTM9040 | Overseas insurers: relevant insurances: residence of policyholders |
| IPTM9050 | Overseas insurers: appointment of a UK tax representative: requirements and exceptions |
| IPTM9060 | Overseas insurers: restrictions on who may be nominated to be a tax representative |
| IPTM9070 | Overseas insurers: nomination of a tax representative: approval procedure: information to be sent to HMRC |
| IPTM9080 | Overseas insurers: nomination of a tax representative: approval procedure: approval or rejection by HMRC |
| IPTM9090 | Overseas insurers: appointment of a tax representative by HMRC |
| IPTM9100 | Overseas insurers: reporting duties of a tax representative: chargeable event certificates for policyholders |
| IPTM9110 | Overseas insurers: reporting duties of a tax representative: chargeable event certificates for HMRC |
| IPTM9120 | Overseas insurers: reporting duties of tax representatives: penalties for failures to comply and audits |
| IPTM9130 | Overseas insurers: cessation of appointment and replacement of a tax representative |
| IPTM9140 | Overseas insurers: release from requirement to appoint a tax representative: procedure for agreeing to provide certain information directly |
| IPTM9150 | Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: certificates for policyholders |
| IPTM9160 | Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: certificates for HMRC |
| IPTM9170 | Overseas insurers: release from requirement to appoint a tax representative: post-5 April 2000 policies and contracts: assignments for money or money’s worth |
| IPTM9180 | Overseas insurers: release from requirement to appoint a tax representative: pre-6 April 2000 policies and contracts: extent of reporting duties |
| IPTM9190 | Overseas insurers: release from requirement to appoint a tax representative: pre-6 April 2000 policies and contracts: information notices to be provided to HMRC |
| IPTM9200 | Overseas insurers: release from requirement to appoint a tax representative: other circumstances |
| IPTM9210 | Overseas insurers: arrangements for the insurer to carry out itself the full duties of a tax representative |
| IPTM9220 | Overseas insurers: reporting duties: policies not denominated in sterling |
| IPTM9230 | Overseas insurers: reporting duties: policies held on trust |
| IPTM9240 | Overseas insurers: form that may be used by an insurer for making the undertakings under regulation 12(1)(c) |
