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HMRC internal manual

Insurance Premium Tax

Obtaining further help and information

In addition to this manual, there are other sources of information that you can turn to for help.

Public Notice

Notice IPT 1: Insurance Premium Tax is a general guide to the tax and also provides advice for businesses and their representatives on registration for IPT.

The LIPTO network

The IPT base is small and specific. We have been able to bring together a network of officers, experienced in dealing with insurers and their VAT and IPT affairs. It is important to use this network to help you resolve a query as this helps to maintain equity of treatment for all insurers.

Unit of Expertise (UoE)

The Insurance UoE is based in London, and provides advice on IPT as well as the VAT exemption for insurance and related services. There is a dedicated Insurance UoE page on the Intranet and they operate a telephone help-line for HMRC staff.

Please note that names and telephone numbers of UoE staff must not be given out to members of the public.

Deductions & Financial Services (VAT & IPT) Team

The Team has policy responsibility for IPT, in addition to the VAT exemptions for Insurance and Financial Services - more details at IPT08100. In this manual, the team is called the ‘Deductions & Financial Services Team’ or ‘D&FS’.

If you need advice from Policy or want to submit a case for consideration, please use the guidance on the policy website.

Any queries regarding IPT should be discussed with the UoE in the first instance before contacting Policy, or submitting a PG1.

Please note that names of telephone numbers of Policy staff must not be given out to members of the public.