Chapter IPT02320
Published date | 15 April 2016 |
Record Number | IPT02320 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
The main classes of long-term insurance are:
- Life insurance, which is usually one of two broad types:
- that sold as investment (on the basis that if the insured dies the policy pays a claim, or if the insured has not died by the time the policy matures it pays a sum based on the premiums received plus an investment return) – this is known as endowment business; and
- whole life or term insurance (which only pays out on death): term insurance is of limited duration, and only pays out if death takes places during the term of the policy;
- Pensions insured business;
- Permanent health insurance (PHI) or income protection...
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