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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
  2. IPT07000
  3. IPT07900

IPT07910 - Accounting for Insurance Premium Tax: unjust enrichment: the reimbursement scheme: contents

  1. IPT07915
    Purpose and outline of this section
  2. IPT07920
    Where the scheme does not apply
  3. IPT07925
    Partial reimbursements
  4. IPT07930
    Administering the scheme
  5. IPT07935
    Deregistered claimants
  6. IPT07940
    Statutory interest
  7. IPT07945
    The statutory provisions
  8. IPT07950
    The regulations
  9. IPT07955
    Time limits
  10. IPT07960
    Records to be kept
  11. IPT07965
    The undertaking
  12. IPT07970
    Assessment provisions
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