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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: incorrect advice to customers

IPT10550 | Procedure tables: incorrect advice to customers

From HM Revenue & Customs · Insurance Premium Tax

The concept of ‘misdirection’ and the Sheldon Doctrine were replaced in April 2009, and any claims for remission due to misleading or incorrect advice should now be considered in accordance with the principles in the Admin Law Manual (ADML).

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