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  1. Home
HMRC internal manual

Insurance Premium Tax

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
30 June 2021 - See all updates
  1. Back to contents

IPT03000 - Overview and the law: contents

  1. IPT03100
    Purpose and outline of this section
  2. IPT03150
    Why we have an Insurance Premium Tax
  3. IPT03200
    UK Law
  4. IPT03250
    Where to find the relevant law
  5. IPT03300
    Scope of IPT
  6. IPT03350
    Value of a premium for IPT purposes
  7. IPT03400
    »Ê¹ÚÌåÓýapp rate of tax
  8. IPT03450
    Who is liable to account for IPT?
  9. IPT03500
    Insurers for IPT purposes
  10. IPT03600
    What is regarded as insurance?
  11. IPT03650
    What constitutes a contract?
  12. IPT03700
    How to determine whether there is a contract of insurance
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