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Contents

Official guidance
Insurance Premium Tax
  • IPT00500 · Data Protection
  • IPT01100 · Scope of this manual
  • IPT01200 · Abbreviations and glossary
  • IPT01300 · Policy objectives
  • IPT01400 · Obtaining further help and information
  • IPT02000 · The insurance industry: contents
  • IPT03000 · Overview and the law: contents
  • IPT04000 · Liability of insurance contracts: Contents
  • IPT05000 · Calculating the value of the premium: contents
  • IPT06000 · Maintaining the IPT Register
  • IPT07000 · Accounting for Insurance Premium Tax
  • IPT08000 · IPT audit assurance: contents
  • IPT09000 · IPT assessments and other matters: Contents
  • IPT10000 · Procedures: contents
  • IPT11000 · Annexes: Contents
  • IPTUPDATE001 · Insurance Premium Tax: update index
  • IPTUPDATE100819 · Recent changes to this guidance
  • IPTUPDATE111214 · Recent changes to this guidance
  • IPTUPDATE150206 · Insurance Premium Tax: recent changes
  1. Insurance Premium Tax
  2. Abbreviations and glossary

IPT01200 | Abbreviations and glossary

From HM Revenue & Customs · Insurance Premium Tax

The following abbreviations are used in this manual.

BTOpsthe Business Tax Operations team at HM Revenue & Customs, Excise Processing Team (IPT), BX9 1GL, United Kingdom.
EDReffective date of registration
FCA(the) Financial Conduct Authority (authorises and regulates insurers in the UK)
FSMAFinancial Services and Markets Act 2000
Insured(the) person(s) or business covered under an insurance policy
IPTInsurance Premium Tax
LIPTOlocal IPT Officer - see IPT01400
RAOFinancial Services and Markets Act 2000 (Regulated Activities Order) 2001
UoE(the) Insurance and IPT Unit of Expertise - see IPT01400
D&FSDeductions & Financial Services Policy Team - see IPT01400
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