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.
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Electronic flat text file specification for Chargeable Event Certificates for gains occurring on or after 6 April 2002 submitted using the Secure Data Exchange 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
Last updated 12 April 2024 + show all updates
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We have made it clear that this guidance is only for insurers and provided links to guidance aimed at individuals.
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The postal address for paper certificates has changed.
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Information about how and where to send bulk data submissions has been updated throughout the guide. Information about sending submissions by media files has been removed.
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Appendix F - contact details has been updated with new contact details for Centre for National Information.
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The electronic flat text file specification HTML for reporting Chargeable Event Certificates has been updated.
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The lectronic flat text file specification for Chargeable Event Certificates has been updated.
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This document contains updated contact details and how to obtain the latest updated guidance on submitting returns.
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First published.