Summary

This guidance is aimed at HMRC staff who deal with Insurance Premium Tax issues.

Contents

  1. IPT00500
    Date Protection
  2. IPT01100
    Scope of this manual
  3. IPT01200
    Abbreviations and glossary
  4. IPT01300
    Policy objectives
  5. IPT01400
    Obtaining further help and information
  6. IPT02000
    The insurance industry
  7. IPT03000
    Overview and the law
  8. IPT04000
    Liability of insurance contracts
  9. IPT05000
    Calculating the value of the premium
  10. IPT06000
    Maintaining the IPT Register
  11. IPT07000
    Accounting for Insurance Premium Tax
  12. IPT08000
    IPT audit assurance
  13. IPT09000
    IPT assessments and other matters
  14. IPT10000
    Procedures
  15. IPT11000
    Annexes
  16. IPTUPDATE001
    update index