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Insurance Premium Tax: A User's Guide 2nd Edition

Insurance Premium Tax: A User's Guide 2nd Edition

Insurance Premium Tax: A User's Guide 2nd Edition

Author: Mark Chesham
Publisher: Spiramus Press Ltd
ISBN: 9781913507251

Previous Edition ISBN: 9781910151549
Published In: July 2023
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

HKD 864.50

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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.

The major change that has taken place since the first edition has been the UK leaving the European Union. The author explains why this does not impact greatly on IPT, though it makes the discussion on the legality of the tax otiose.

In November 2020, HMRC announced a consultation on IPT. This looked at three main areas: unregistered insurers, some ‘avoidance’ structures involving administration fees and the administration of the tax. The author reports on the consultation and HMRC reaction to industry responses.

Introduction

What is insurance premium tax?

Higher rate IPT

Taxable intermediaries

Location of risk

Exemptions

Registration, de-registration and TOGCs

Accounting For IPT

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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