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Official guidance
Insurance Premium Tax

IPT04300 · Liability of insurance contracts: Risks outside the UK

  • IPT04310 · Legal provisions
  • IPT04320 · Establishing the location of a risk
  • IPT04330 · Habitually resident
  • IPT04340 · Establishment
  1. Liability of insurance contracts: Risks outside the UK: Contents
  2. Liability of insurance contracts: Risks outside the UK: Habitually resident

IPT04330 | Liability of insurance contracts: Risks outside the UK: Habitually resident

From HM Revenue & Customs · Insurance Premium Tax

An individual is regarded as being habitually resident at the place they give as their current, permanent address on the proposal form. Where this is not in the UK, the insurer should obtain supporting evidence.

Notice IPT1paragraph 5.2.6 contains some useful examples, which may assist you in cases of difficulty.

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