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HMRC internal manual

Insurance Premium Tax

Maintaining the IPT Register: Overseas Insurers: Dealing Directly with HMRC

Where an overseas insurer does not wish to appoint an agent they may elect to deal directly with us. If they decide on this option, the insurer will need to ensure that, arrangements are put in place for records to be produced in the UK should we need to see them (in most cases this will simply be a requirement for the insurer to post specifically identified records or extracts from records to us). Overseas insurers that had a tax representative acting for them as of 21 July 2008, but wish to start dealing directly with us any time after this date should write to HMRC, at the BTOps address, confirming that this is the case and the date on which they wish it to take effect.