Apply for insurance benefits to be paid without tax being deducted
Use form R91 if you're an insurer and a policyholder asks for their insurance benefits to be paid to them without tax being deducted.
Documents
Details
If you鈥檙e an insurer, you should send this form to policyholders who ask for their benefits to be paid in full (without tax being deducted), if they either:
- contributed to all or part of the premiums of their former employer鈥檚 insurance policy
- are unlikely to pay Income Tax in the current tax year
The policyholder鈥檚 former employer must have had an insurance policy that could pay benefits in the event of their sickness, disability or infirmity. The policy holder must also:
- no longer be in that employment
- receive benefits directly from the insurer under their former employer鈥檚 policy, or under a new policy
Download the form and complete the 鈥楶ermanent health and similar insurance policies鈥� section before sending it to the policyholder. They should then complete Part A and either Part B or Part C and return it to you to review and send to HMRC.
Email HMRC to ask for this form in Welsh (Cymraeg).