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HMRC internal manual

Insurance Premium Tax

Procedure tables: duplicate entries in the IPT Register

  1. A duplicate entry on the IPT register occurs through an insurer being registered more than once, for example at separate locations.
  2. If there is an exact match between the details of the two attempted registrations, the attempted duplicate registration will be rejected automatically at BTOps. The BTOps system includes a spelling match of the trading names to confirm any duplications.
  3. However, if there is a slight difference between two entries (including, for example, the addition of the word ‘the’), this will not be picked up by the computer.
  4. In addition to the computerised checks, a manual check is also made by BTOps of all registrations, which should detect any obvious duplications.
  5. The LIPTO for the correct registration (normally the insurer’s Head Office) should co-ordinate any necessary action:
* agree with the insurer which registration(s) should be deregistered and when - usually the earliest registration is retained, possibly with an amendment
* request BTOps to action the necessary deletion(s).
* inform the insurer of our actions - cancellation of registrations will be confirmed using the appropriate deregistration letter.
  1. All information from the deleted registrations should transferred to the main (i.e. retained) folder.