Insurance Premium Tax

Guidance

Please note: Insurance Premium Tax guidance from HM Revenue & Customs (HMRC) can be found on the GOV.UK website. We provide links to the key information below.

Rates and allowances: Insurance Premium Tax
Details of the standard and higher rates of Insurance Premium Tax payable.

Pay Insurance Premium Tax
Find out how to pay your Insurance Premium Tax bill, and how long it takes for your payment to reach HMRC.

Securities in respect of Insurance Premium Tax
Employers and traders, HMRC may ask for a deposit or bond.

Insurance Premium Tax: group member details (IPT51)
Use form IPT51 if you are setting up a new Insurance Premium Tax (IPT) group, or if you wish to add members to, or remove members from, an existing group.

Insurance Premium Tax: enquiries
Email, call or write to HMRC for help with Insurance Premium Tax.

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Insurance Premium Tax: detailed information

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