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Official guidance
Insurance Premium Tax

IPT10000 · Procedures: contents

  • IPT10025 · Procedures: registration of groups
  • IPT10050 · Procedures: waiver of requirement to submit IPT returns
  • IPT10075 · Procedures: belated notification or failure to notify penalties
  • IPT10100 · Procedures: TOGC - transfer of existing registration
  • IPT10125 · Procedures: amending or correcting the IPT Register
  • IPT10150 · Procedure tables: duplicate entries in the IPT Register
  • IPT10175 · Procedure tables: invalid entries in the IPT Register
  • IPT10225 · Procedure tables: incorrect date of registration
  • IPT10250 · Procedure tables: amendments to registration date
  • IPT10275 · Procedure tables: changes to group registration
  • IPT10300 · Procedure tables: changes to bank account details
  • IPT10325 · Procedure tables: insolvent insurers
  • IPT10350 · Procedure tables: non-standard tax periods
  • IPT10375 · Procedure tables: voluntary disclosures and errors
  • IPT10400 · Procedure tables: applications to use the special accounting scheme
  • IPT10425 · Procedure tables: issue of an officer's assessment
  • IPT10450 · Procedure tables: amendment of an officer's assessment
  • IPT10475 · Procedure tables: withdrawal of an officer's assessment
  • IPT10500 · Procedure tables: liability notices - operational arrangements
  • IPT10525 · Procedure tables: misunderstanding
  • IPT10550 · Procedure tables: incorrect advice to customers
  1. Procedures: contents
  2. Procedure tables: duplicate entries in the IPT Register

IPT10150 | Procedure tables: duplicate entries in the IPT Register

From HM Revenue & Customs · Insurance Premium Tax

  1. A duplicate entry on the IPT register occurs through an insurer being registered more than once, for example at separate locations.

  2. If there is an exact match between the details of the two attempted registrations, the attempted duplicate registration will be rejected automatically at BTOps. The BTOps system includes a spelling match of the trading names to confirm any duplications.

  3. However, if there is a slight difference between two entries (including, for example, the addition of the word ‘the’), this will not be picked up by the computer.

  4. In addition to the computerised checks, a manual check is also made by BTOps of all registrations, which should detect any obvious duplications.

  5. The LIPTO for the correct registration (normally the insurer’s Head Office) should co-ordinate any necessary action:

  • agree with the insurer which registration(s) should be deregistered and when - usually the earliest registration is retained, possibly with an amendment

  • request BTOps to action the necessary deletion(s).

  • inform the insurer of our actions - cancellation of registrations will be confirmed using the appropriate deregistration letter.

  1. All information from the deleted registrations should transferred to the main (i.e. retained) folder.

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