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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. IPT09000

    IPT09100 - Assessments: contents

    1. IPT09105
      Legal Provisions
    2. IPT09110
      Definition of underdeclaration and overdeclaration
    3. IPT09115
      Central assessments
    4. IPT09120
      Time limit implications in making and notifying assessments
    5. IPT09125
      Pre-assessment letter
    6. IPT09130
      Issuing a pre-assessment letter
    7. IPT09135
      Officer's assessments
    8. IPT09140
      Time limits for making and notifying assessments
    9. IPT09150
      What time limits mean
    10. IPT09155
      Errors
    11. IPT09160
      Remission of tax
    12. IPT09165
      Errors discovered in values used on the return
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