Guidance

How to report life insurance Chargeable Event Certificates as a text file — guidance for insurers

Check how to send life insurance Chargeable Event Certificates in electronic flat text file format to HMRC for gains occurring on or after 6 April 2002.

From:: HM Revenue & Customs
~~Published~~Published:: 30 December 2013
Last ~~updated~~updated:: 1224 ~~April~~August ~~2024~~2026 — See all updates

Documents

Sending life insurance Chargeable Event Certificates as an insurer

HTML

Details

Electronic flat text file specification for Chargeable Event Certificates for gains occurring on or after 6 April 2002 submitted using the SecureTransfer Datafiles Exchangesecurely Servicewith HMRC service, or on permitted media (previously called magnetic media specifications).

This guidance is for insurers only. If you’re an individual, read:

Gains on UK life insurance policies (Self Assessment helpsheet HS320) to find out about reporting chargeable event gains from UK life insurance policies

Gains on foreign life insurance policies (Self Assessment helpsheet HS321) to find out about reporting chargeable event gains from foreign life insurance policies

Published 30 December 2013

Last updated 1224 ~~April~~August ~~2024~~ ~~+ show~~2026 — Show all updates

How to report life insurance Chargeable Event Certificates as a text file — guidance for insurers

Documents

Sending life insurance Chargeable Event Certificates as an insurer

Details

Updates to this page

Sign up for emails or print this page

Update history