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Insurance Premium Tax: A User's Guide

Insurance Premium Tax: A User's Guide

Name: Insurance Premium Tax: A User's Guide
Brand: Spiramus Press Ltd
SKU: 9781910151549
Availability: InStock
Author: Mark Chesham
ISBN: 9781910151549

By Mark Chesham

Spiramus Press Ltd February 2019

Specifications

ISBN-13: 9781910151549
Publisher: Spiramus Press Ltd
Publication: February 2019
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

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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)