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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Insurance Premium Tax: Who is liable to pay the debt? The Insurer

The person liable to pay Insurance Premium Tax is usually the insurer to whom the premiumis due under the taxable insurance contract. However a taxable intermediary can also beliable. For further information please see DMBM540340.

The insurer is the taxable person, responsible for rendering returns and paying tax due.Section 52 (1) of the Finance Act 1994, provides:

“Tax shall be payable by the person who is the insurer in relation to the contractunder which the premium is received.”