IPTM6000 - Sickness, disability, unemployment and long-term care insurance: contents


IPTM6010 Sickness disability, unemployment and long-term care insurance: introduction and overview
IPTM6100 Sickness disability and unemployment insurance: introduction
IPTM6105 Sickness disability and unemployment insurance: types of policies
IPTM6110 Sickness disability and unemployment insurance: tax treatment from 6 April 1996: main rules: scope
IPTM6115 Sickness disability and unemployment insurance: tax treatment from 6 April 1996: main rules: qualifying risks and qualifying periods
IPTM6120 Sickness disability and unemployment insurance: tax treatment from 6 April 1996: employer’s schemes and other situations where someone else has paid part of the premiums
IPTM6125 Sickness disability and unemployment insurance: tax treatment from 6 April 1996: employer’s schemes: where employment ends for health reasons
IPTM6130 Sickness disability and unemployment insurance: anti-avoidance rules: investments presented as insurance
IPTM6135 Sickness disability and unemployment insurance: anti-avoidance rules: bundles of benefits from one or more policies
IPTM6140 Sickness disability and unemployment insurance: lump sums to give up future rights to payments
IPTM6145 Sickness disability and unemployment insurance: action if tax deducted at source by insurer
IPTM6150 Sickness disability and unemployment insurance: tax treatment up to 5 April 1996
IPTM6155 Sickness disability and unemployment insurance: the Regulatory position
IPTM6200 Immediate Needs Annuities: introduction
IPTM6205 Immediate Needs Annuities: background and definitions
IPTM6210 Immediate Needs Annuities: tax treatment from 1 October 2004: payments made to a registered care provider: general rules and scope
IPTM6215 Immediate Needs Annuities: tax treatment from 1 October 2004: payments made to a registered care provider: meaning of immediate needs annuity and care provider
IPTM6220 Immediate Needs Annuities: tax treatment from 1 October 2004: payments made to the insured person or after their death
IPTM6225 Immediate Needs Annuities: tax treatment up to 30 September 2004
IPTM6230 Immediate Needs Annuities: the regulatory position