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HMRC internal manual

Insurance Premium Tax

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 the Central Collection Unit (IPT), Alexander House, 21 Victoria Avenue, Southend on Sea X, SS99 1AA.