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This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
Guidance and forms covering Insurance Premium Tax. Including rates, allowances and payments.
Use the online service or postal form (IPT1) to register for Insurance Premium Tax.
This tax information and impact note applies to the increased rate of Insurance Premium Tax (IPT) paid on premiums which are taxed at the standard rate of IPT by 2%.
Details of the standard and higher rates of Insurance Premium Tax payable.
Guidance primarily for local responders covering some infrastructure issues that may arise during the Recovery Phase of a UK emergency.
This tax information and impact note applies to all insurers who provide non-exempt insurance cover for UK risks and the brokers and agents who act for them.
This measure relocates the criteria for determining a location of risk for Insurance Premium Tax.
Intellectual property insurance may not be appropriate for every business however you may find that IP insurance has numerous benefits.
Find out how to pay your Insurance Premium Tax bill, and how long it takes for your payment to reach HMRC.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out about the VAT liability of insurance transactions and insurance related services.
Don’t include personal or financial information like your National Insurance number or credit card details.
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