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HMRC internal manual

Insurance Premium Tax

Accounting for Insurance Premium Tax: IPT Accounting Provisions: IPT Return Forms

IPT Returns (Form IPT 100) are submitted on-line by:

  • insurers,
  • agents (appointed by overseas insurers), or
  • IPT groups

who should log into the online account and complete the return in accordance with the notes on the form. The return will cover a period of three calendar months. Information can be found at https://www.gov.uk/government/publications/insurance-premium-tax-send-your-online-return-ipt100

The return must be submitted by the due date within a month of the end of the period covered by the return. Therefore, the insurer or their agent has a month to complete and submit the return.