V18.146 Making of returns
A person who has registered, or is liable to register must make a return in a prescribed form and account for tax1. Regulations provide how this should be done2. The IPT return (Form IPT1003) is to be completed online and completed in accordance with the notes on the form.
on Form IPT100. The return must be made no later than the last day of the month following the end of the period to which it
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Web page updated on 17 Mar 2025 13:21