Measure

Insurance Premium Tax forms

The measure

The government will introduce legislation to enable HMRC to change Insurance Premium Tax (IPT) forms by way of public notice, rather than requiring secondary legislation. Draft legislation for this measure was published in July 2022. 

 

Who will be affected?

Insurance providers subject to IPT. 

 

When will the measure come into effect?

The changes will take effect from Royal Assent of the Spring Finance Bill 2023.

Our view

This change was expected, as it has been the subject of consultation previously.