The 2 formats for reporting are:

• electronic flat text file specification (previously called magnetic media specifications) — for UK insurers only
• HMRC chargeable events spreadsheet

If you’re an individual and need to report your chargeable event gain, do not use this guidance. Instead, use helpsheets for:

• gains on UK life insurance policies (HS320)
• gains on foreign life insurance policies (HS321)

Electronic flat text file specification

You must meet technical specifications when reporting gains as a text file.

This creates a flat text file, which you can submit by either:

• the Secure Data Exchange Service
• email to tpi.a@hmrc.gov.uk

CSV files are not accepted.

HMRC chargeable events spreadsheet

You can submit your return of information using one the following HMRC spreadsheet templates to report events for single and multiple policyholders.

The spreadsheets use conditional formatting to detect if certain specification requirements are not met. The cells in rows 1 and 2 of the columns with errors will turn red. You must correct these errors before you submit your return to HMRC.

The spreadsheet validations cannot fully check the accuracy or suitability of the data. The return may still fail when HMRC processes it. Make sure your return of information meets the required specifications.

You’ll need a unique reference number from the Data Acquisition and Exchange team before you report chargeable event information to HMRC.

To get a unique reference number, email da.enquiries@hmrc.gov.uk with the following details:

• company name
• company address
• contact name
• contact telephone number
• contact email address

UK insurers only

Non-UK insurers

Qualifying policy information

Download and use the spreadsheet to report information on policies with one or more beneficiaries and email it to tpi.a@hmrc.gov.uk.

Where to send your returns

Submit the chargeable event and qualifying policy spreadsheets by either:

• the Secure Data Exchange Service
• email to tpi.a@hmrc.gov.uk

Paper certificates

If you cannot report chargeable event gains on the electronic flat text file specification or HMRC chargeable events spreadsheet, send your certificates by email to ps.andpa@hmrc.gov.uk.

You can also send them by post to one of the following addresses:

UK insurers

Non-UK insurers

Enquiries

Insurance companies only

Email tpi.a@hmrc.gov.uk for queries about submitting your return, such as:

• to check if we’ve received your return
• to update contact details

Email da.enquiries@hmrc.gov.uk for:

• guidance on submission
• a new sub number or to close an existing sub number
• other return queries

Policyholders

If you have queries about the content of a certificate, contact your insurance company.

For queries about the tax implications of a certificate, contact HMRC.

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