IPT07700 - Accounting for Insurance Premium Tax: the cash receipt accounting method: Contents

  1. IPT07705
    Purpose and outline of this section
  2. IPT07710
    Definition of 'cash receipt'
  3. IPT07715
    Definition of receipt 'by an insurer'
  4. IPT07720
    Deductions from salary for insurance
  5. IPT07725
    Insurers using the basic cash receipt method
  6. IPT07730
    Payments in advance
  7. IPT07735
    Payments in instalments
  8. IPT07740
    Delays in bringing tax to account
  9. IPT07745
    Accounting for tax on ceasing to use the cash receipt method
  10. IPT07750
    Premium adjustments within the cash receipts scheme
  11. IPT07755
    Tax points for additional premiums (APs)
  12. IPT07760
    Return premiums (RPs) and tax credits
  13. IPT07765
    Effects of APs and RPs on de minimis contracts
  14. IPT07770
    Tax receipts under the cash receipt method