V18.135 Registration Of Taxable Intermediaries

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Commentary

Part V18 Insurance Premium Tax

A taxable intermediary is liable to register¹ and account for IPT. An intermediary must use the cash method to account for IPT.

Regulations made under FA 1994, s 53AA(8)

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V3.140A Tax point—land

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.133 Tax point—receipt of a payment

V5.137 Person to whom a VAT assessment must be notified

V16.870 Changes to the VAT second-hand margin scheme

V3.462A Partial exemption—special method override

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V18.135 Registration of taxable intermediaries

Part V18 Insurance Premium Tax

V3.140A Tax point—land

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.133 Tax point—receipt of a payment

V5.137 Person to whom a VAT assessment must be notified

V16.870 Changes to the VAT second-hand margin scheme

V3.462A Partial exemption—special method override

V4.406 Fuel and power

V2.137 Liability to VAT registration when business transferred as a going concern

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V23.102 Drinks that are liable to SDIL

V3.153 Value—subsidies

V21.128 Combined heat and power schemes

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V3.524 Construction industry authenticated receipt

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V5.162A VAT refunds for museums and galleries

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V5.132C VAT assessment—'best judgement'

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

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V18.135 Registration of taxable intermediaries

Part V18 Insurance Premium Tax

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