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HMRC internal manual

Insurance Premium Tax

Maintaining the IPT Register: Procedures for updating the IPT register: Procedures for changes to bank account details

Many insurers pay IPT by direct debit. It is therefore especially important that bank account details are correct and any changes are dealt with promptly. Any change to existing bank account details must be notified by the insurer in writing.

The procedures for changing bank account details are explained in IPT10300.