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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 issued to

  • insurers,
  • agents (appointed by overseas insurers), or
  • IPT groups about one week before the end of the quarter to which they relate. The form clearly shows the dates of the period covered by the return and the date by which it is due at CCU (see


The return must be sent back to CCU in Southend 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. Return forms should be posted to CCU.