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HMRC internal manual

Insurance Premium Tax

From
HM Revenue & Customs
Updated
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Insurance Premium Tax: recent changes

Below are details of the amendments that were published on 6 February 2015 (see the update index for all updates)

Page  Details of update 
   
IPT04450 Added link to new spacecraft exemption.
IPT04455 Guidance regarding the new exemption for spacecraft
IPT04810 Updated guidance to show inclusion of PIP and AFIP in mobility exemption.
IPT04830 Updated guidance to show inclusion of PIP and AFIP in mobility exemption.
IPT04840 Updated guidance to show inclusion of PIP and AFIP in mobility exemption.
IPT04905 Updated for 2011 tax rate rise.
IPT04910 Updated for 2011 tax rate rise.
IPT04915 Updated to reflect withdrawal of ESCs.
IPT04935 Updated to reflect withdrawal of ESCs.
IPT05590 New guidance for broker discounts.
IPT05840 Guidance on apportionment clarified.
IPT05850 Guidance on apportionment clarified.
IPT05880 Guidance on apportionment clarified.
IPT09120 Updated to show Notice 915 withdrawn.
IPT09125 Updated to show Notice 915 withdrawn.
IPT09160 Updated to show withdrawal of misdirection.
IPT09500 Updated to show withdrawal of misdirection.
IPT09550 Updated to show withdrawal of misdirection.
IPT11400 Updated to refer to new connected persons legislation.