Maintaining the IPT register: registration: how notification should be made
Regulation 4(1) of the IPT Regulations 1994 says:
A person who is required by section 53(2) of the Act to notify the Commissioners of the facts there mentioned shall do so on the form numbered 1 in the Schedule to these Regulations.
This means insurers must use the IPT 1 form to notify us.
Partnerships are also required, by Regulation 4(2) to complete form IPT 2. Insurers should send completed forms to HM Revenue & Customs, Excise Processing Team (IPT), BX9 1GL, United Kingdom.