Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Insurance Policyholder Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Life assurance premium relief: relief given by deduction: Central Unit

The scheme is administered centrally by a unit within Savings Schemes Office (St John’s House, Merton Road, Bootle, Merseyside L69 9BB) who

  • reimburse the insurers for the part of the premium deducted by the payer
  • handle claims for relief within the scheme where the premium has for some reason been paid gross
  • issue notices to cease relief in appropriate cases, for example where the payer ceases to be UK resident
  • authorise relief in appropriate cases, for example where the payer becomes UK resident.
Further reference and feedback IPTM1013