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HMRC internal manual

Insurance Premium Tax

IPT audit assurance: Arrangements for visits: Who to see

You should arrange to see a director or senior company office holder at the start of your visit, to provide you with an overview of the company’s activity. You should also, where possible, see this person at the conclusion of your visit, as they will probably be best placed to bring about changes if there are unsatisfactory features in the way in which the tax is accounted for.

It is important to ensure that, as far as possible, all the appropriate employees will be available to speak to you during the visit.