For the first time, the novel inserted P-layer in trench oxide of LDMOS structure (IPT-LDMOS) is proposed in which a trench oxide with inserted P-layer is considered in the drift region to improve the breakdown voltage. Our simulation with two dimensional ALTAS simulator shows that by determining the optimum doping concentration of the P-layer, the charges of the N-drift and P-layer regions would be balanced. Therefore, complete depletion at the breakdown voltage in the drift region happens. Also, electric field in the IPT-LDMOS is modified by producing additional peaks which decrease the common peaks near the drain and source junctions.