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On 09/12/2024, Her Majesty’s Revenue and Customs (HMRC) issued an update regarding Insurance Policyholder Taxation Manual. The manual provides guidelines on taxation charges and reliefs for individuals, companies, and trustees who have entered into contracts with insurance companies. It outlines the rules for qualifying policies, chargeable events, purchased life annuities, periodical payments of personal injury damages, sickness, disability, unemployment, and long-term care insurance.
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