Form

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.

• From: HM Revenue & Customs
• Published: 18 May 2021

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Details

If you바카라 사이트™re 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 employer바카라 사이트™s insurance policy
• are unlikely to pay Income Tax in the current tax year

The policyholder바카라 사이트™s 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 employer바카라 사이트™s policy, or under a new policy

Download the form and complete the 바카라 사이트˜Permanent health and similar insurance policies바카라 사이트™ 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).

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Published 18 May 2021