We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
Use the online service or postal form (IPT1) to register for Insurance Premium Tax.
Guidance and forms covering Insurance Premium Tax. Including rates, allowances and payments.
Government pledge promises to stop a practice that is driving up buildings insurance premiums for leaseholders in buildings with identified fire safety issues
Find out how to pay your Insurance Premium Tax bill, and how long it takes for your payment to reach HMRC.
Find out about the VAT liability of insurance transactions and insurance related services.
These manuals contain guidance on Insurance Premium Tax.
Details of the standard and higher rates of Insurance Premium Tax payable.
Call or write to HMRC for help with Insurance Premium Tax
This measure relocates the criteria for determining a location of risk for Insurance Premium Tax.
Use the online service to send your Insurance Premium Tax Return.
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
This tax information and impact note applies to the increased rate of Insurance Premium Tax (IPT) paid on premiums which are taxed at the standard rate of IPT by 2%.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.