VATINS8310 - VAT and insurance premium tax (IPT): what action should be taken?: using the reference form

Use the where:

you have identified an insurer and there is no clear evidence that they are registered for IPT;
you have established the amount of premium due under a contract of insurance and wish to confirm with the insurer바카라 사이트檚 LIPTO that the IPT due under the contract has been correctly declared. (You may have established the amount of premium due by visiting either the insured party or an intermediary in the chain); or
an intermediary has charged a fee in addition to the amount of premium due under a higher rate contract, and you wish to alert the LIPTO to the possibility that the intermediary may have to register for IPT as a taxable intermediary.

Do not use this reference form:

if the total amount identified as premium is very small;
or in the case of several similar transactions which are each of a low amount, you cannot get a significant figure for week바카라 사이트檚/month바카라 사이트檚/year바카라 사이트檚 premiums.

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