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HMRC internal manual

Insurance Premium Tax

Procedure tables: amendment of an officer's assessment

Amendments to assessments previously raised should be notified to BTOps by the completion of an IPT 641 with the amended details for the entire original assessment. The form should be annotated at the top in bold ‘AMENDMENT’, and the original assessment number and signed as appropriate by the check officer and counter-signatory.

  • The check officer checks the amended assessment. The check officer must be the same grade as the assessing officer, or higher. The responsibility of the check officer is to ensure that the mathematical calculations on the amended assessment are correct and that the details contained in the notification BTOps are correct.
  • See the note on counter-signatories in IPT10425.

The IPT 641 is used to notify BTOps of amendments; the officer amending the assessment must provide written details of the amendments to the insurer. This written communication must make it clear to the insurer which period is being amended using wording such as, ‘The assessment made and notified to you on [date] in the sum of [ ] for the period [ ] has now been reduced to … etc.’