Register for Insurance Premium Tax
Use the online service or postal form (IPT1) to register for Insurance Premium Tax.
Documents
Details
Insurance Premium Tax (IPT) is a tax on general insurance premiums for insurers.
To register for IPT, you should complete the online form.
To apply online you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.
If you are unable to register online you may fill in the form on-screen, print it off and post it to HMRC.
Lloyd’s Syndicates, or, where you wish to appoint an agent to deal with your Insurance Premium Tax affairs, can only register using the print and post form. You should send your completed form to:
HM Revenue and Customs
Excise Processing Teams
BX9 1GL
United Kingdom
If you’re a partnership you can only register using the print and post form IPT1 and form IPT 2, Partnership Details ( which asks for name and address details of all partners).
Email HMRC to ask for this form in Welsh (Cymraeg).
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Related forms and guidance
IPT: guide for insurers
This is a tax on insurers and covers general insurance premiums. Find out about rates, exemptions, registering, record keeping and payments.
Notice IPT1: Insurance Premium Tax
This notice gives guidance on IPT, what it is, who it applies to and how to pay it.
Pay environmental and other taxes or gaming duties by Direct Debit (EEITT15)
Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.
Insurance Premium Tax: group member details (IPT51)
Use form IPT51 if you’re setting up a new IPT group, or if you wish to add members to, or remove members from, an existing group.
Insurance Premium Tax: send your return (IPT100)
Use the online service to send your Insurance Premium Tax Return.
Application for Group Treatment (IPT50)
Use form VAT51 to provide details of companies that you’re adding or removing from an existing VAT group.
Updates to this page
Last updated 6 March 2019 + show all updates
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New online form for registration has been added.
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Link to new IPT100 return added with links to existing guidance and forms included.
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First published.