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HMRC internal manual

Insurance Premium Tax

Maintaining the IPT register: registration: issue, receipt and processing of IPT 1 forms

IPT1 forms can be downloaded from and should be completed and returned directly to BTOps (see IPT01200). If completed forms are received in another office they should be forwarded immediately to BTOps.

BTOps undertake the processing of IPT 1 forms, and may contact a LIPTO, or the insurer directly, to clarify information on the forms. If BTOps contacts an insurer directly, they will advise the relevant LIPTO.