Insurance Premium Tax: administration and unfair outcomes
We welcome views on these proposals to improve the administration of Insurance Premium Tax (IPT) and prevent unfair outcomes.
Detail
This consultation proposes possible measures intended to improve the operation of Insurance Premium Tax (IPT), to make it easier for both the industry and HMRC to administer.
It also seeks views on specific measures to prevent certain types of IPT avoidance and evasion.
This consultation will not consider the rates of IPT or the exemptions to IPT.
Documents
Insurance Premium Tax: administration and unfair outcomesapplication/pdfInsurance Premium Tax: administration and unfair outcomes - summary of responses (open document format)application/vnd.oasis.opendocument.textInsurance Premium Tax: administration and unfair outcomes - summary of responsesapplication/pdf