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HMRC internal manual

Insurance Premium Tax

Procedure tables: amendments to registration date

If the trader wishes the EDR to be amended to a later date, the LIPTO should:

  • confirm the correct EDR,
  • advise CCU and ask them to amend the EDR as required (there should not be any change in the true tax liability as a result of this action),
  • arrange with CCU to refund any ‘tax’ paid, but only if the insurer will refund this to the insured(s) under the reimbursement scheme.

CCU will liaise with the LIPTO to cancel any returns relating to periods prior to the correct EDR. This can be done where only nil returns were submitted, or where the ‘tax’ has been refunded.