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HMRC internal manual

Insurance Policyholder Taxation Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
9 December 2024 - See all updates
  1. Back to contents

IPTM5000 - Periodical payments of personal injury damages: contents

  1. IPTM5010
    Periodical payments in personal injury cases: introduction and overview
  2. IPTM5020
    Periodical payments: tax exemption: payments under the original court order or settlement agreement
  3. IPTM5030
    Periodical payments: tax exemption: payments made under an order, agreement or undertaking which is later varied
  4. IPTM5040
    Periodical payments: tax exemption: meaning of ‘personal injury’: includes fatal accidents
  5. IPTM5050
    Periodical payments: tax exemption: annuity payments
  6. IPTM5060
    Periodical payments: tax exemption: persons exempt
  7. IPTM5070
    Periodical payments: tax exemption: payments from trusts for injured persons
  8. IPTM5080
    Annuities purchased under the Criminal Injuries Compensation Scheme: tax exemption
  9. IPTM5090
    Payments to Thalidomide victims from the Thalidomide Children's Trust
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