IPTM2120 | Life assurance premium relief: relief given by deduction: Central Unit

The scheme is administered centrally by a unit within Savings Schemes Office (St John’s House, Merton Road, Bootle, Merseyside L69 9BB) who

• reimburse the insurers for the part of the premium deducted by the payer

• handle claims for relief within the scheme where the premium has for some reason been paid gross

• issue notices to cease relief in appropriate cases, for example where the payer ceases to be UK resident

• authorise relief in appropriate cases, for example where the payer becomes UK resident.

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