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HMRC internal manual

Insurance Premium Tax

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

The CCU (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 are five digits, e.g. 44578. Overseas insurers, who have appointed an EU-based agent to deal with their IPT affairs, will have to advise them accordingly.

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