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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
  2. IPT05000

IPT05160 - Calculating the value of the premium: separate contracts: contents

  1. IPT05165
    Legal background
  2. IPT05170
    »Ê¹ÚÌåÓýapp Homeserve case
  3. IPT05175
    Avoidance and 'commoditised' insurance products
  4. IPT05180
    »Ê¹ÚÌåÓýapp anti-avoidance provision
  5. IPT05185
    How the anti-avoidance conditions apply to amounts charged under specific separate contracts
  6. IPT05190
    Accounting for the IPT on amounts charged under separate contracts
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