IPTM7500 - Calculation of gains on chargeable events: contents

  1. IPTM7505
    Calculation of gains: general
  2. IPTM7510
    Calculation of gains: full surrender, maturity, death or whole assignment
  3. IPTM7515
    Calculation of gains: full surrender, maturity, death or whole assignment: related policies
  4. IPTM7520
    Full surrender, maturity, death or whole assignment: total benefit value: value of the policy or contract
  5. IPTM7525
    Full surrender, maturity, death or whole assignment: total benefit value: previous sums, benefits and parts assigned
  6. IPTM7530
    Full surrender, maturity, death or whole assignment: total deductions: premiums
  7. IPTM7531
    Total deductions: premiums: commission arrangements
  8. IPTM7535
    Full surrender: example of gain calculation
  9. IPTM7540
    Deficiency relief
  10. IPTM7545
    Calculation of gains on group life policies
  11. IPTM7550
    Calculation of gains on capital redemption policies held by companies
  12. IPTM7555
    Chargeable event gains: income tax treated as paid
  13. IPTM7560
    Chargeable event gains: number of years for top-slicing relief