Updates: Insurance Premium Tax
2021
Annexes: Providers of insurance
Remove EU reference.
Procedure tables: insolvent insurers
Remove EU reference.
IPT assessments and other matters: Liability of insured: Liability notices
Remove EU references.
IPT audit assurance: agents of overseas insurers
Remove EU references.
IPT audit assurance: Mutual Assistance Directive
Removing EU references.
IPT audit assurance: Arrangements for visits: Overseas visits
Remove references to EU.
Maintaining the IPT Register: Overseas Insurers: Returns and payment of tax
Remove EU references.
Maintaining the IPT Register: Overseas Insurers: Location of an agent
Removing references to EU agents.
Maintaining the IPT register: registration: notification of registration numbers to traders
removing EU reference and simplifying the text regarding IPT registration numbers.
Liability of insurance contracts: Risks outside the UK: Establishing the location of a risk
Removing EU references.
Overview and the law: insurers for IPT purposes: purpose and outline of this section
Removing EU references
Overview and the law: why we have an Insurance Premium Tax
Minor changes to EU references
Overview and the law: purpose and outline of this section
Remove reference to EU.
update link
Assessments: time limits for making and notifying assessments
update link
Assessments: issuing a pre-assessment letter
update link
2018
Updated to reflect the 1 June 2017 rate rise and the changes in transitional arrangements.
Accounting for Insurance Premium Tax: transitional accounting arrangements: additional premiums
Updated to reflect the 1 June 2017 rate rise and the changes in transitional arrangements.
Updated to reflect the 1 June 2017 rate rise and the changes in transitional arrangements.
Accounting for Insurance Premium Tax: contents
Updated to reflect 1 June 2017 rate rise and changes in transitional arrangements.
Update to reflect the 1 June 2017 rate rise and changes in transitional arrangements.
Accounting for Insurance Premium Tax: transitional accounting arrangements: contents
Update to reflect the 1 June 2017 rate rise and changes in transitional arrangements.
Update to reflect the 1 June 2017 rate rise and changes in transitional arrangements.
Update to reflect the 1 June 2017 rate rise and changes in transitional arrangements.
Update to reflect the 1 June 2017 rate rise and changes in transitional arrangements.
Accounting for Insurance Premium Tax: transitional accounting arrangements: contents
Updated to reflect the 1 June 2017 rate rise and the changes in transitional arrangements.
Updated to reflect the 1 June 2017 rate rise and the changes in transitional arrangements.
Updated to reflect the 1 June 2017 rate rise and the changes in transitional arrangements.
Updated to reflect the 1 June 2017 rate rise and the changes in transitional arrangements.
Accounting for Insurance Premium Tax: transitional accounting arrangements: rates of tax
Updated to reflect the 1 June 2017 rate rise and the changes in transitional arrangements.