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HMRC internal manual

Insurance Premium Tax

Maintaining the IPT Register: deregistration: cancellation of deregistration

It is sometimes possible for a registration to be cancelled in error. (This is different from the situation where an insurer is properly deregistered and subsequently required to register again) Deregistration action can be suspended at any point prior to BTOps cancelling a registration. Officers who advise BTOps to cancel a registration and then receive information which leads them to revise their view of the validity of that deregistration should contact BTOps urgently and advise them to suspend deregistration action.

Where an insurer is deregistered in error (that is, where the registration should legally have continued without a break) BTops will reinstate that registration. If you require a registration to be re-instated contact BTOps. A request to reinstate a registration should be countersigned at senior officer level or above.