IPT08255 | IPT audit assurance: Arrangements for visits: General

Insurer’s offices are almost without exception staffed during normal office hours. Therefore you should not normally agree to visit outside these hours. While you should try to fit in with the insurer’s circumstances, resist requests for visits outside normal office hours unless it is clear that a visit during ordinary working hours would be wholly impractical or cause genuine difficulty.Combined visits

In a situation where an IPT-registered insurer has associated companies that are separately registered for IPT within your area, or a UK-based agent deals with a number of IPT registered insurers, it would be cost effective to co-ordinate these assurance audits. However, it is a matter for local judgment as to the practicality of including more than one insurer in a single audit.

Where an insurer is registered for both IPT and VAT, it would be appropriate, where possible, to conduct an audit that deals with both taxes. There may be assurance benefits to be derived from looking at an insurer and considering both taxes.