Insurance Premium Tax: A User's Guide

Taxation

Insurance Premium Tax: A User's Guide

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
Price on request
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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.

Table of Contents

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
Price on request
New Edition is available now !
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

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