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HMRC internal manual

Insurance Premium Tax

HM Revenue & Customs
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Maintaining the IPT Register: Procedures for updating the IPT register: Duplicate entries in the register

Each insurer who is required to be registered for IPT must only be registered once. There are no provisions for divisional registration for IPT - see IPT06240. Any duplicate IPT registration must be cancelled. Duplicate entries may arise by mistake where a single insurer, with different parts of its operation at various sites, makes separate applications to register at IPT offices situated in those locations.

A single organisation may legitimately have more than one IPT registration, for example where several discrete insurance companies are under common management. It is important to make sure that a situation where there appears to be a duplicate registration is not simply a case of an insurer filling in two registration forms and incorrectly using the same company name on both. The IPT officer for the head office registration is responsible for ensuring that all the separate companies are registered as appropriate. To do that, you need to liaise with the IPT offices responsible for any other registrations.

The procedures for dealing with duplicate entries in the IPT register are explained in IPT10150.