IPTM (Insurance Policyholder Taxation Manual): Main contents


Updates to this guidance

IPTM1000Introduction to the Insurance Policyholder Taxation Manual
IPTM2000Qualifying policies and life assurance premium relief
IPTM3000Chargeable events
IPTM4000Purchased life annuities
IPTM5000Periodical payments of personal injury damages
IPTM6000Sickness, disability, unemployment and long-term care insurance
IPTM7000Chargeable event guidance for insurers
IPTM8000Qualifying policy guidance for insurers
IPTM9000Reporting duties of overseas insurers
IPTMGlossaryGlossary