Policy paper

Insurance Premium Tax: identifying where the risk is situated

This measure relocates the criteria for determining a location of risk for Insurance Premium Tax.

• From: HM Revenue & Customs
• Published: 20 July 2021
• Last updated: 27 October 2021 — See all updates

Documents

Insurance Premium Tax: identifying where the risk is situated

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Draft legislation

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Explanatory note

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Details

This measure moves the criteria for determining a location of risk for Insurance Premium Tax to primary legislation. This is to provide clarity for the insurance industry.

Published 20 July 2021
Last updated 27 October 2021 + show all updates

1. 27 October 2021

   The proposed revision section has been updated.

2. 20 July 2021

   First published.