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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.
Find out how to pay your Insurance Premium Tax bill, and how long it takes for your payment to reach HMRC.
Use the online service or postal form (IPT1) to register for Insurance Premium Tax.
Use the online service to send your Insurance Premium Tax Return.
Details of the standard and higher rates of Insurance Premium Tax payable.
Call or write to HMRC for help with Insurance Premium Tax
These manuals contain guidance on Insurance Premium Tax.
Find out about the VAT liability of insurance transactions and insurance related services.
This measure relocates the criteria for determining a location of risk for Insurance Premium Tax.
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
We welcome views on these proposals to improve the administration of Insurance Premium Tax (IPT) and prevent unfair outcomes.
This guidance is aimed at HMRC staff who deal with Insurance Premium Tax issues.
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