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HMRC internal manual

Insurance Premium Tax

HM Revenue & Customs
, see all updates

Abbreviations and glossary

The following abbreviations are used in this manual.

CCU the Central Collection Unit within Debt Management and Banking, at Alexander House, 21 Victoria Avenue, Southend, Essex, SS99 1AA
EDR effective date of registration
FCA (the) Financial Conduct Authority (authorises and regulates insurers in the UK)
FSMA Financial Services and Markets Act 2000
Insured (the) person(s) or business covered under an insurance policy
IPT Insurance Premium Tax
LIPTO local IPT Officer - see IPT01400 
RAO Financial Services and Markets Act 2000 (Regulated Activities Order) 2001
UoE (the) Insurance and IPT Unit of Expertise - see IPT01400 
D&FS Deductions & Financial Services Policy Team - see IPT01400