Insurance Premium Tax correspondence or receipt requests

You must let HM Revenue & Customs (HMRC) know if you have no Insurance Premium Tax payment due by completing your Insurance Premium Tax Return showing either a 'nil' payment due or that you are claiming a repayment.

In order to minimise costs to all taxpayers, HM Revenue & Customs (HMRC) does not automatically issue receipts for payments.If you have made your payment electronically using one of the methods described elsewhere in this guide you can confirm from your own bank or building society statement that payment has cleared your account.

However, if you are paying HMRC by post and you need to ask for a receipt, include a separate letter with your payment.If you wish to tell HMRC about a change (for example a new address) you will need to include a separate letter with your payment if paying by post, or write to them separately if you have made your payment electronically.


For a bank's customer to make a Faster Payment, both banks involved in the transaction need to be members of the Faster Payment Scheme. The Bank of England, which is currently HMRC's banking supplier, made a decision some time ago to withdraw from the provision of retail banking services to its customers (one of which is HMRC) and has not joined the Faster Payments scheme.