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HMRC internal manual

Insurance Premium Tax

Procedure tables: withdrawal of an officer's assessment

Withdrawal of an assessment previously raised should be

  • notified to BTOps in writing,
  • copied to the insurer’s file, showing all the relevant details and
  • signed as appropriate by the counter-signatory.

The counter-signatory level for authorising the withdrawal of an assessment is to be at the appropriate level determined and notified by the Grade 7, based on local risk assessment. The counter-signature is a key control in ensuring the appropriateness and accuracy of the amended assessment. Under this procedure, BTOps does not issue any further output to the insurer. The officer is responsible for informing the insurer in writing of the withdrawal of the assessment.