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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
  2. IPT03000

IPT03500 - Overview and the law: insurers for IPT purposes: contents

  1. IPT03510
    Purpose and outline of this section
  2. IPT03520
    Determining whether there is an insurer for IPT purposes
  3. IPT03530
    Pools of insurers or 'co-insurance'
  4. IPT03540
    Fronting
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