Insurance Premium Tax: send your online return (IPT100)
Use the online service to send your Insurance Premium Tax Return.
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Details
You can use this online form to submit your Insurance Premium Tax (IPT) Return and this guidance to help you complete it. Agents or personal representatives can also use this service.
Before you start
To complete the form you will need:
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a Government Gateway user ID and password, if you do not have a user ID, you can create one when you register
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the 15-digit IPT registration number
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the start and end date of the accounting period you want to claim for
Agents will need their access code and their client’s IPT registration number.
If you’re unable to use the online service contact HMRC for a paper version of the form.
Related forms and guidance
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.
Last updated 31 July 2018 + show all updates
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Before you start section amended to include a link to the IPT100 Insurance premium tax form.
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Detail added to clarify old registration number and paper return to be used for accounting periods ending December 2016.
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First published.