Policy paper

Insurance Premium Tax: identifying where the risk is situated

This measure relocates the criteria for determining a location of risk for Insurance Premium Tax.

From:
HM Revenue & Customs
Published
20 July 2021
Last updated
27 October 2021 鈥� See all updates

Documents

Insurance Premium Tax: identifying where the risk is situated

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Details

This measure moves the criteria for determining a location of risk for Insurance Premium Tax to primary legislation. This is to provide clarity for the insurance industry.

Updates to this page

Published 20 July 2021
Last updated 27 October 2021 show all updates

  1. The proposed revision section has been updated.

  2. First published.

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