HM Revenue & Customs

4 publications cited on 20 pages across The Health Guide.

Business Income Manual BIM45525: key persons insurance

Accessed 15 September 2026 · primary source

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Business loan protection: covering company borrowing — Guide
Executive income protection for company directors — Guide
Group critical illness cover explained — Guide
Group income protection explained — Guide
Group life insurance and death in service explained — Guide
Key person insurance: how it works and how much cover to buy — Guide
Relevant life plans explained — Guide
Shareholder and partnership protection, and cross-option agreements — Guide
Tax treatment of business and group protection premiums and pay-outs — Guide
What is business protection, and which businesses need it? — Guide

Business Income Manual BIM45530: insurance — non-trade purposes

Accessed 15 September 2026 · primary source

Read the original publication

Business loan protection: covering company borrowing — Guide
Executive income protection for company directors — Guide
Group critical illness cover explained — Guide
Group income protection explained — Guide
Group life insurance and death in service explained — Guide
Key person insurance: how it works and how much cover to buy — Guide
Relevant life plans explained — Guide
Shareholder and partnership protection, and cross-option agreements — Guide
Tax treatment of business and group protection premiums and pay-outs — Guide
What is business protection, and which businesses need it? — Guide

Inheritance Tax Manual IHTM20141: life policies held in trust

Accessed 15 September 2026 · primary source

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Do life insurance policies actually pay out? — Guide
How much does life insurance cost in the UK? — Guide
How much life insurance do I need? — Guide
Level vs decreasing term life insurance: what’s the difference? — Guide
Life insurance vs critical illness cover: what’s the difference? — Guide
Life insurance vs mortgage protection insurance: what’s the difference? — Guide
Over-50s life insurance explained: guaranteed acceptance plans — Guide
Term vs whole-of-life insurance: what’s the difference? — Guide
What does putting life insurance in trust mean? — Guide
What is life insurance, and how does it work in the UK? — Guide

Insurance Policyholder Taxation Manual IPTM7010

Accessed 15 September 2026 · primary source

Read the original publication

Business loan protection: covering company borrowing — Guide
Executive income protection for company directors — Guide
Group critical illness cover explained — Guide
Group income protection explained — Guide
Group life insurance and death in service explained — Guide
Key person insurance: how it works and how much cover to buy — Guide
Relevant life plans explained — Guide
Shareholder and partnership protection, and cross-option agreements — Guide
Tax treatment of business and group protection premiums and pay-outs — Guide
What is business protection, and which businesses need it? — Guide