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Official guidance
Insurance Premium Tax

IPT06200 · Maintaining the IPT register: registration: contents

  • IPT06205 · Maintaining the IPT register: registration: liability to register for IPT
  • IPT06210 · Maintaining the IPT register: registration: registration thresholds for IPT
  • IPT06215 · Maintaining the IPT register: registration: when notification should be made
  • IPT06220 · Maintaining the IPT register: registration: how notification should be made
  • IPT06225 · Maintaining the IPT register: registration: registration of Lloyd's syndicates
  • IPT06230 · Maintaining the IPT register: registration: registration of overseas insurers
  • IPT06235 · Maintaining the IPT register: registration: registration of groups
  • IPT06240 · Maintaining the IPT register: registration: registration of divisions
  • IPT06245 · Maintaining the IPT register: registration: the meaning of ‘effective date of registration’
  • IPT06250 · Maintaining the IPT register: registration: rules for waiver of requirement to submit IPT returns
  • IPT06255 · Maintaining the IPT register: registration: cases of failure to register
  • IPT06260 · Maintaining the IPT register: registration: penalties for failure to register
  • IPT06265 · Maintaining the IPT register: registration: issue, receipt and processing of IPT 1 forms
  • IPT06270 · Maintaining the IPT register: registration: notification of registration numbers to traders
  1. Maintaining the IPT register: registration: contents
  2. Maintaining the IPT register: registration: how notification should be made

IPT06220 | Maintaining the IPT register: registration: how notification should be made

From HM Revenue & Customs · Insurance Premium Tax

Regulation 4(1) of the IPT Regulations 1994 says:

A person who is required by section 53(2) of the Act to notify the Commissioners of the facts there mentioned shall do so on the form numbered 1 in the Schedule to these Regulations.

This means insurers must use the IPT 1 form to notify us.

Partnerships are also required, by Regulation 4(2) to complete form IPT 2. Insurers should send completed forms to HM Revenue & Customs, Excise Processing Team (IPT), BX9 1GL, United Kingdom.

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