Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Insurance Premium Tax

From
HM Revenue & Customs
Updated
, see all updates

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 CCU cancelling a registration. Officers who advise CCU to cancel a registration and then receive information which leads them to revise their view of the validity of that deregistration should contact CCU 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) CCU will reinstate that registration. If you require a registration to be re-instated contact CCU. A request to reinstate a registration should be countersigned at senior officer level or above.