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HMRC internal manual

Insurance Premium Tax

IPT audit assurance: Mutual Assistance Directive

With effect from 1st January 2004, the Mutual Assistance Directive (77/799) was amended to allow exchanges of information on taxes on insurance premiums between EU Member States. The section that deals with the requests between the UK and the fiscal authorities in the other member states is UK CLO Operations.

To request information, from another member state relating to taxes paid on an insurance premium, LIPTOs should complete an IPT2004, which should then be sent by e-mail to UK CLO Ops, who will forward it to the member state.

UK CLO Operations will deal with requests from other member states where possible, but those that require a visit will be forwarded by e-mail to LIPTOs or CRMs for large businesses.

All member states have an obligation to deal with the requests as quickly as possible.

For more information please contact the UoE (see IPT01400).