»Ê¹ÚÌåÓýapp

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of GOV.UK is being rebuilt � find out what beta means

  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

IPT05000 - Calculating the value of the premium: contents

  1. IPT05050
    Purpose and outline of this section
  2. IPT05100
    Importance of premium
  3. IPT05150
    Definition of premium
  4. IPT05160
    Separate contracts: contents
  5. IPT05200
    Determining 'any risk'
  6. IPT05250
    How the value of 'any risk' is determined
  7. IPT05300
    Costs of administration
  8. IPT05350
    »Ê¹ÚÌåÓýapp meaning of 'commission'
  9. IPT05400
    »Ê¹ÚÌåÓýapp meaning of 'facility to pay in instalments'
  10. IPT05450
    Premiums are inclusive of tax
  11. IPT05500
    Discounted premiums
  12. IPT05550
    Intermediaries: contents
  13. IPT05600
    Premiums received other than in money
  14. IPT05650
    Contracts at less than open market value (OMV)
  15. IPT05700
    Retro rated policies
  16. IPT05750
    Employers' Liability Insurance
  17. IPT05800
    Types of contract covering exempt and taxable risks
  18. IPT05900
    »Ê¹ÚÌåÓýapp de minimis provision
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated