Insurance Premium Tax

Please note: Insurance Premium Tax guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Insurance Premium Tax manual
Public access to Insurance Premium Tax used internally by HM Revenue and Customs

Insurance Premium Tax: Direct Debit form (IPT15)
Use form IPT15 if you are an insurer and want to pay Insurance Premium Tax by Direct Debit

Insurance Premium Tax: HMRC manuals
Public access to Insurance Premium Tax guidance used internally by HM Revenue and Customs (HMRC)

Insurance Premium Tax: group member details (IPT51)
Use form IPT51 if you are setting up a new Insurance Premium Tax (IPT) group, or if you wish to add members to, or remove members from, an existing group

Insurance Premium Tax: guide for insurers
Find out about rates, exemptions, registering, record keeping and payments

Changes to Insurance Premium Tax: increase to standard rate
Applies to all insurers who provide non-exempt insurance cover for UK risks and the brokers and agents who act for them

Insurance Premium Tax: registration form (IPT1)
Use form IPT 1 to register for Insurance Premium Tax

Notice IPT 1: Insurance Premium Tax
This notice gives guidance on Insurance Premium Tax (IPT), what it is, who it applies to and how to pay it

Pay Insurance Premium Tax
How to pay your Insurance Premium Tax bill and the time it takes for payment to reach HM Revenue and Customs

Rates and allowances: Insurance Premium Tax
Details of the standard and higher rates of Insurance Premium Tax payable

Securities in respect of Insurance Premium Tax
Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond