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HMRC internal manual

Insurance Premium Tax

Updates: Insurance Premium Tax

2016

published amendments

Accounting for Insurance Premium Tax: transitional accounting arrangements: relevant dates for transitional and anti-forestalling provisions
Updated for Budget 2015 and 2016 standard rate rises.
Overview and the law: the rate of tax
Updated tax fractions.
Updated for Budget 2015 and 2016 standard rate rises.
Accounting for Insurance Premium Tax: transitional accounting arrangements: rates of tax
Updated for standard rate rises announced in 2015 and 2016 Budgets.
Liability of insurance contracts: Higher rate of IPT: Legal provisions and purpose
Updated for standard rate rise from 1 November 2015.
Liability of insurance contracts: Higher rate of IPT: Definition of “motor car” and “motor cycle”
Updated to reflect Budget standard rate rises for 2015 and 2016.

2017

published amendments

Maintaining the IPT register: registration: how notification should be made
Updating with new address for IPT administration.
Overview and the law: the rate of tax
Detailing 2017 standard rate rise.
Abbreviations and glossary
Updating details with new IPT administrative team's name and address.

published amendments

Maintaining the IPT Register: Overseas Insurers: Dealing Directly with HMRC
changing CCU to BTOps
Maintaining the IPT Register: Overseas Insurers: Changing an agent
changing CCU to BTOps
Maintaining the IPT register: registration: notification of registration numbers to traders
updating details for BTOps & new 15 digit registration numbers
Maintaining the IPT register: registration: issue, receipt and processing of IPT 1 forms
changing CCU to BTOps, and adding on-line detail
Maintaining the IPT Register: Procedures for updating the IPT register: Incorrect entries in the register
changed CCU to BTOps
Procedures: amending or correcting the IPT Register
Updating payment options
IPT audit assurance: the purpose of IPT assurance
Updating details about on-line filing of returns
IPT audit assurance: roles and responsibilities
Updating with organisational changes.
Accounting for Insurance Premium Tax: IPT Accounting Provisions: Purpose and outline of this section
Updated for on-line filing of returns
Accounting for Insurance Premium Tax: errors on IPT returns
updating for on-line filing of returns
Accounting for Insurance Premium Tax: IPT Accounting Provisions: IPT Return Forms
Adding details for on-line filing of returns
Maintaining the IPT Register: Overseas Insurers: Returns and payment of tax
Adding details about on-line submission of returns.