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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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