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HMRC internal manual

Insurance Premium Tax

From
HM Revenue & Customs
Updated
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IPT audit assurance: Arrangements for visits: Use of specialist support staff

Based on your knowledge of the insurer and his systems you should give careful thought, before the start of a visit, to whether specialised accountancy or computer advice would be beneficial. Many insurers use sophisticated systems to account for their premium income and therefore specialised knowledge will be essential in documenting the systems.