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An entry in the IPT register is invalid if an insurer or other person should never have been registered at all. A trader who is not an insurer, a taxable intermediary, or an insurer who writes only insurance which is IPT exempt, should not to be registered for IPT. If such traders or insurers are registered their entry in the IPT register is invalid. Invalid entries must be cancelled from the outset and not a current or future date. If, however, a broker has registered on an insurer鈥檚 behalf, whilst the broker鈥檚 registration is still invalid the insurer could opt to take over the broker鈥檚 registration. The procedures for dealing with invalid entries in the IPT register are explained in IPT10175.