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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: issue, receipt and processing of IPT 1 forms

IPT06265 | Maintaining the IPT register: registration: issue, receipt and processing of IPT 1 forms

From HM Revenue & Customs · Insurance Premium Tax

IPT1 forms can be downloaded from gov.uk and should be completed and returned directly to BTOps (see IPT01200). If completed forms are received in another office they should be forwarded immediately to BTOps.

BTOps undertake the processing of IPT 1 forms, and may contact a LIPTO, or the insurer directly, to clarify information on the forms. If BTOps contacts an insurer directly, they will advise the relevant LIPTO.

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