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  2. Business and industry
HMRC internal manual

Insurance Policyholder Taxation Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
9 December 2024 - See all updates
  1. Back to contents
  2. IPTM8000

IPTM8005 - Qualifying policies: main conditions: contents

  1. IPTM8010
    Introduction and history of qualifying policies
  2. IPTM8015
    Contingent events: death, disability and maturity
  3. IPTM8020
    Permitted benefits under a qualifying policy
  4. IPTM8025
    Benefits received outside policy and free gifts
  5. IPTM8030
    Minimum capital sum assured on death: general rule
  6. IPTM8035
    Minimum capital sum assured on death: exceptions to the general rule
  7. IPTM8040
    Term and premium paying term: conditions
  8. IPTM8045
    Term and premium paying term: date on which policy is made and backdating of policies
  9. IPTM8050
    Premium paying term: premium waivers and premium holidays
  10. IPTM8055
    Premium spreading tests: main rules
  11. IPTM8060
    Premium spreading tests: premiums paid
  12. IPTM8065
    Non-payment of premiums: action by insurers and reinstatement of policies
  13. IPTM8070
    Non-payment of premiums: other points
  14. IPTM8075
    Exceptional risk of death or disability
  15. IPTM8080
    Combined policies: family income cover and mortgage protection cover
  16. IPTM8085
    Combined policies: tests of whether qualifying
  17. IPTM8090
    Connected policies
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