You must register for insurance duty if you are:
- a general or life insurer, who has written a contract of insurance or received premiums
- not an insurer, but have established or renewed general or life insurance with someone who isn't registered for insurance duty.
You can also apply for registration if you're an insurance intermediary, such as a broker, agent or other party.
Please be aware that duty is payable for each insurance policy you provide. This duty is calculated according to the nature or type of insurance involved, with the amount being a percentage of the premium paid.
