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HMRC internal manual

Insurance Premium Tax

Maintaining the IPT Register: Procedures for updating the IPT register: Incorrect entries in the register

An incorrect entry in the register would occur if, for example, an insurer’s name is spelt incorrectly in the register. In such cases you should notify CCU (see IPT01200) either by e- mail or memo. If assessments have previously been issued showing the incorrect registration details you should consider whether any of those assessments which have not been paid should be withdrawn and reissued showing the correct details.