Form

Insurance Premium Tax: send your online return (IPT100)

Use the online service to send your Insurance Premium Tax Return.

Documents

Send a return online (sign in to or set up a Government Gateway account)

Details

Use the online service to submit your Insurance Premium Tax (IPT) Return. Agents or personal representatives can also use this service.

Before you start

You’ll need to use a paper return and your old IPT registration number for the accounting period ending December 2016.

For all accounting periods after that, you’ll need to use the online service and your new IPT registration number.

If you’re submitting your own return and don’t have a Government Gateway account, you can create one at the start of the online service.

If you’re an agent or representative and don’t have a User ID and password, you should create one at the Government Gateway.

Make a note of your User ID and password and come back to this page to start your online return.

Agents will need their access code and their client’s IPT registration number.

If you’re unable to use the online service contact HM Revenue and Customs for a paper version of the form.

Notice IPT1: Insurance Premium Tax
This notice gives guidance on Insurance Premium Tax (IPT), what it is, who it applies to and how to pay it.

Insurance Premium Tax: registration form (IPT 1)
Use form IPT 1 to register for IPT.

Insurance Premium Tax: group member details (IPT51)
Use form IPT51 if you are setting up a new IPT group, or if you wish to add members to, or remove members from, an existing group.

Insurance Premium Tax: guide for insurers
Find out about rates, exemptions, registering, record keeping and payments.

Rates and allowances: Insurance Premium Tax
Details of the standard and higher rates of Insurance Premium Tax payable.

Instruction to your bank or building society to pay by Direct Debit (EEITT15)
Send instructions to your bank or building society to pay environmental taxes, Air Passenger Duty, Bingo Duty, Gaming Duty or Insurance Premium Tax by Direct Debit.

Published 13 January 2017
Last updated 24 January 2017 + show all updates
  1. Detail added to clarify old registration number and paper return to be used for accounting periods ending December 2016.
  2. First published.