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Official guidance
Securities Guidance

SG15600 · Introduction and the law: the law on security: Insurance Premium Tax

  • SG15605 · Power to require security for the payment of Insurance Premium Tax
  • SG15610 · Meaning of 'registrable person'
  • SG15615 · Meaning of 'taxable insurance contracts'
  • SG15620 · Registrable person’s right to a review
  • SG15625 · Time limits for review completion
  • SG15630 · Registrable person’s right to appeal to an independent tribunal following notification of review conclusion
  • SG15635 · Registrable person’s right to appeal to an independent tribunal
  • SG15640 · Power to determine the amount and manner of security
  • SG15645 · Power to include existing debt in the quantum
  • SG15650 · Penalty for failure to provide security
  • SG15655 · Compensation orders against convicted persons
  • SG15660 · Power to proceed against company directors, officers, shadow directors, etc
  • SG15665 · Evidence by certificate
  • SG15670 · Power to direct a registrable person to make monthly returns
  1. Introduction and the law: the law on security: Insurance Premium Tax: contents
  2. Introduction and the law: the law on security: Insurance Premium Tax: power to proceed against company directors, officers, shadow directors, etc

SG15660 | Introduction and the law: the law on security: Insurance Premium Tax: power to proceed against company directors, officers, shadow directors, etc

From HM Revenue & Customs · Securities Guidance

See SG15160.

The offence, which includes an offence under paragraph 9(7) of Schedule 7 to the Finance Act 1994, must have been committed with the consent or connivance of, or be attributed to neglect on the part of, any such person.

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