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Official guidance
Insurance Premium Tax

IPT08250 · IPT audit assurance: Arrangements for visits

  • IPT08255 · General
  • IPT08260 · Principal place of business and place to visit
  • IPT08265 · Overseas visits
  • IPT08270 · Who to see
  • IPT08273 · Use of specialist support staff
  • IPT08275 · Non-visit assurance
  • IPT08280 · Pre-visit preparation
  • IPT08285 · Duration of assurance visits
  • IPT08290 · Visit notes and reports
  1. IPT audit assurance: Arrangements for visits: Contents
  2. IPT audit assurance: Arrangements for visits: Use of specialist support staff

IPT08273 | IPT audit assurance: Arrangements for visits: Use of specialist support staff

From HM Revenue & Customs · Insurance Premium Tax

Based on your knowledge of the insurer and his systems you should give careful thought, before the start of a visit, to whether specialised accountancy or computer advice would be beneficial. Many insurers use sophisticated systems to account for their premium income and therefore specialised knowledge will be essential in documenting the systems.

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