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HMRC internal manual

Insurance Premium Tax

Scope of this manual

This manual is the main reference material for people in HMRC on Insurance Premium Tax. It is intended to be comprehensive in scope. It contains a number of practical examples and procedure tables to equip officers with an understanding of how Insurance Premium Tax operates, to enable them to deal with IPT enquiries and to carry out effective IPT assurance visits.

This manual does not replace the need for classroom or practical training. If you are new to IPT or need refresher training, you should discuss your training needs with your line manager or training manager.

This manual is aimed at HMRC staff. It should not be used by businesses to assist in calculating their taxes and/or duties.