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HMRC internal manual

Insurance Premium Tax

Maintaining the IPT register: registration: notification of registration numbers to traders

BTOps (see IPT01200) advise insurers, or taxable intermediaries directly of their IPT registration numbers, by issuing their IPT registration certificate with a covering letter. IPT registration numbers were five digits, e.g. 44578, but are now (from February 2017) 15 digit numbers. Overseas insurers, who have appointed an EU-based agent to deal with their IPT affairs, will have to advise them accordingly. When the 15 digit numbers came in existing registrations were issued with their new unique 15 digit reference/registration number by HM Revenue & Customs, and are to be used for all returns, payments and correspondence. 

BTOps send the original IPT 1, a copy of the registration certificate and any other papers, in a labelled insurer’s folder to the relevant office.