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HMRC internal manual

Insurance Premium Tax

HM Revenue & Customs
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Maintaining the IPT Register: deregistration: The IPT registration cancellation procedure

An insurer should write to CCU to notify us of a need to deregister. CCU will then refer the letter to the appropriate assurance officer or the UoE for verification.

Where you receive a referral from CCU, you should critically examine the application to deregister. If you are satisfied that the insurer can be deregistered, forward the application letter together with a covering memo to CCU. Once the application has been processed, CCU will set an indicator on the trader’s record to show that the insurer is deregistered.

CCU will write to the insurer to confirm that they have been deregistered for IPT.