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HMRC internal manual

Insurance Premium Tax

From
HM Revenue & Customs
Updated
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Procedure tables: changes to group registration

This table covers the addition of a member to an existing group, any change to an existing group registration, or a change of the representative member.

  1. Where a company joins a group registration, ensure any existing registration (for that company) is cancelled.
  2. When a company leaves a group registration (through their own request or exclusion by the Department), ensure its liability to be separately registered is considered.
  3. Details should be sent to CCU for any changes to the registration, or a change of the representative member.
  4. For a change of the representative member, the request for a company to cease acting as the representative member for the group must be accompanied by the appointment of a new representative member. This will require the completion of Forms IPT 50, and IPT 51 if the old representative member is remaining in the group.
  5. If the new representative member is in another LIPTO’s area, transfer the IPT folder.
  6. If the old representative member is leaving the group altogether, consider the liability for a separate registration.
  7. If the old representative member is staying in the group, the CCU system will automatically allocate it a new reference number within the group.
  8. Any disbanding of a group registration, or refusal of an application, should be dealt with by the representative member’s LIPTO.