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Insurance Premium Tax: A User's Guide

Insurance Premium Tax: A User's Guide

Insurance Premium Tax: A User's Guide

Author: Mark Chesham
Publisher: Spiramus Press Ltd
ISBN: 9781910151549
Published In: February 2019
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Insurance Premium Tax is a guide for practitioners and those involved in the insurance industry.

It summarises how the IPT is applied in practice, the definition of an insurance contract, looks at exemptions from the tax, the application of the higher rate and issues affecting non UK risks and global policies.

It also explores compliance issues such as IPT registration, the submission of returns and payment of the tax, changes in rates and the penalty regime.

1. Introduction

2. What is insurance premium tax?

3. Higher rate IPT

4. Taxable intermediaries

5. Location of risk

6. Exemptions

7. Registration, de-registration and TOGCs

8. Accounting For IPT

9. Penalties

APPENDICES:

HMRC penalties for failure to notify (factsheet cc/fs11)

HMRC penalties for inaccuracies in returns (factsheet cc/fs7a)

“Connected” persons

IPT forms

European insurance premium tax (IPT) comparison table

IPT error flowchart

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