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  1. Home
HMRC internal manual

Insurance Premium Tax

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
30 June 2021 - See all updates
  1. Back to contents

IPT07000 - Accounting for Insurance Premium Tax: contents

  1. IPT07100
    Purpose and outline of this section
  2. IPT07200
    IPT Accounting Provisions
  3. IPT07300
    Bad debt relief
  4. IPT07400
    Errors on IPT returns
  5. IPT07500
    IPT accounting schemes
  6. IPT07600
    The special accounting scheme
  7. IPT07700
    The cash receipt accounting method
  8. IPT07800
    Transitional accounting arrangements
  9. IPT07900
    Unjust enrichment
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