BIM45525: Specific deductions — insurance: employees and other key persons
Cited on 7 pages
- Business loan protection: covering company borrowing
- Critical illness cover for the self-employed
- Executive income protection for company directors
- Is income protection tax deductible?
- Key person insurance: how it works and how much cover to buy
- Tax treatment of business and group protection premiums and pay-outs
- What is business protection, and which businesses need it?
Inheritance Tax
Cited on 4 pages
Inheritance Tax Manual IHTM20141: life policies held in trust
Cited on 4 pages
Business Income Manual BIM45530: insurance — non-trade purposes
Cited on 3 pages
EIM21762: Particular benefits — medical insurance and medical treatment
Cited on 3 pages
Insurance Premium Tax
Cited on 3 pages
EIM21760: Particular benefits — medical expenses, treatment and medical insurance: general
Cited on 2 pages
Insurance Policyholder Taxation Manual IPTM7010
Cited on 2 pages
BIM45815: incidental costs of loan finance — expenses allowable
Cited on 1 page
EIM06410: sick pay funded by the employer — permanent health insurance
Cited on 1 page
EIM21761: Particular benefits — medical treatment: employer contracts with hospital or medical practitioner
Cited on 1 page
EIM21765: Particular benefits — periodic health screening, medical check-ups and eye tests
Cited on 1 page
EIM21774: Particular benefits — recommended medical treatment to help an employee return to work
Cited on 1 page
IHT410: Inheritance Tax — life assurance and annuities
Cited on 1 page
IHTM25292: buy and sell agreements and cross-option agreements
Cited on 1 page
More publishers we cite
Publishers cited on the same guides as HM Revenue & Customs:
- GOV.UK
- UK Parliament (legislation.gov.uk)
- WTW
- Association of British Insurers
- GRiD (Group Risk Development)
- Competition and Markets Authority
How we use sources
We prefer the organisation that produced the data, in its own publication, and we date every citation. Our approach is set out in our sources, and the full library is on the research library page.
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