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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: amendment of an officer's assessment

IPT10450 | Procedure tables: amendment of an officer's assessment

From HM Revenue & Customs · Insurance Premium Tax

Amendments to assessments previously raised should be notified to BTOps by the completion of an IPT 641 with the amended details for the entire original assessment. The form should be annotated at the top in bold ‘AMENDMENT’, and the original assessment number and signed as appropriate by the check officer and counter-signatory.

  • The check officer checks the amended assessment. The check officer must be the same grade as the assessing officer, or higher. The responsibility of the check officer is to ensure that the mathematical calculations on the amended assessment are correct and that the details contained in the notification BTOps are correct.

  • See the note on counter-signatories in IPT10425.

The IPT 641 is used to notify BTOps of amendments; the officer amending the assessment must provide written details of the amendments to the insurer. This written communication must make it clear to the insurer which period is being amended using wording such as, ‘The assessment made and notified to you on [date] in the sum of [ ] for the period [ ] has now been reduced to … etc.’

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