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Official guidance
Insurance Premium Tax

IPT06600 · Insurance premium tax: Maintaining the IPT Register: Procedures for updating the IPT register

  • IPT06610 · Maintaining the IPT Register: Procedures for updating the IPT register: Purpose and outline of this section
  • IPT06620 · Maintaining the IPT Register: Procedures for updating the IPT register: Correcting or amending the register
  • IPT06630 · Maintaining the IPT Register: Procedures for updating the IPT register: Duplicate entries in the register
  • IPT06640 · Maintaining the IPT Register: Procedures for updating the IPT register: Invalid entries in the register
  • IPT06650 · Maintaining the IPT Register: Procedures for updating the IPT register: Incorrect entries in the register
  • IPT06660 · Maintaining the IPT Register: Procedures for updating the IPT register: Incorrect date of registration
  • IPT06670 · Maintaining the IPT Register: Procedures for updating the IPT register: Procedures for changes to bank account details
  • IPT06680 · Maintaining the IPT Register: Procedures for updating the IPT register: Failure to notify changes
  1. Insurance premium tax: Maintaining the IPT Register: Procedures for updating the IPT register: Contents
  2. Maintaining the IPT Register: Procedures for updating the IPT register: Incorrect entries in the register

IPT06650 | Maintaining the IPT Register: Procedures for updating the IPT register: Incorrect entries in the register

From HM Revenue & Customs · Insurance Premium Tax

An incorrect entry in the register would occur if, for example, an insurer’s name is spelt incorrectly in the register. In such cases you should notify BTOps (see IPT01200) either by e- mail or memo. If assessments have previously been issued showing the incorrect registration details you should consider whether any of those assessments which have not been paid should be withdrawn and reissued showing the correct details.

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