Notice IPT1: Insurance Premium Tax updated

Released 06 March 2019

HMRC have updated Notice IPT1 to reflect new online registration and special arrangements for Lloyds syndicates, partnerships and overseas insurers.

Notice IPT1: Insurance Premium Tax (6 March 2019) provides guidance on Insurance Premium Tax (IPT), what it is, who it applies to and how to pay it. The notice has been updated at sections 10 Registration for IPT and 11 Registration in special circumstances have been updated to take account of new online registration and special arrangements for Lloyds syndicates, partnerships and overseas insurers. This notice cancels and replaces the version last updated October 2018.

View the updated NOTICE IPT1: INSURANCE PREMIUM TAX.

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