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HMRC internal manual

Insurance Premium Tax

Recent changes to this guidance

Below are details of the amendments that were published on 14 December 2011 (see the update index for all updates)

Section Details of update
IPT Updated throughout to reflect organizational change in HMRC and in the tribunals system
IPT03250 Legal references updated, references to ESCs removed
IPT03400, IPT06810, IPT06850, IPT07805, IPT07815, IPT07835, IPT07855, IPT07860  Updated for changes in the rate of IPT
IPT05570 Guidance on commissions clarified in respect of higher rate contracts
IPT05590 Now refers to the Homeserve case
IPT05840 Guidance updated on the apportionment of insurance covering both the UK and other countries
IPT05910, IPT08475  Updated for ESC changes
IPT06570 Updated to refer to new guidance on obligation to notify HMRC
IPT06860, IPT10075, IPT10100, IPT10225  Updated for changes to the penalty system
IPT07400, IPT10375  Guidance on errors in IPT returns updated
IPT08210 Updated to refer to new guidance on HMRC powers
IPT09400 IPT09410, IPT09440, IPT09460, IPT09480 amended to reflect changes in the appeals and tribunal system.
IPT10550 Updated to refer to new guidance on incorrect advice to customers