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HMRC internal manual

Insurance Premium Tax

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

The Central Collection Unit (CCU) in Southend (see IPT01200) issues IPT 1 forms to insurers or their agents. They should be returned directly to Southend. If completed forms are received in another office they should be forwarded immediately to the CCU.

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