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  1. Home
HMRC internal manual

Insurance Premium Tax

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
30 June 2021 - See all updates
  1. Back to contents

IPT05000 - Calculating the value of the premium: contents

  1. IPT05050
    Purpose and outline of this section
  2. IPT05100
    Importance of premium
  3. IPT05150
    Definition of premium
  4. IPT05160
    Separate contracts: contents
  5. IPT05200
    Determining 'any risk'
  6. IPT05250
    How the value of 'any risk' is determined
  7. IPT05300
    Costs of administration
  8. IPT05350
    The meaning of 'commission'
  9. IPT05400
    The meaning of 'facility to pay in instalments'
  10. IPT05450
    Premiums are inclusive of tax
  11. IPT05500
    Discounted premiums
  12. IPT05550
    Intermediaries: contents
  13. IPT05600
    Premiums received other than in money
  14. IPT05650
    Contracts at less than open market value (OMV)
  15. IPT05700
    Retro rated policies
  16. IPT05750
    Employers' Liability Insurance
  17. IPT05800
    Types of contract covering exempt and taxable risks
  18. IPT05900
    The de minimis provision
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