Reporting by insurers of chargeable event gains, life annuity contracts and capital redemption policies

These notes provide insurers with guidance both about the technical specifications that must be met when reporting gains on magnetic media and about how to complete the prescribed form of certificate. The notes were last updated on 6th September 2002.

The notes are in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your computer. To save the notes to your hard drive, right click on the link and choose the save option.

For insurers wishing to report chargeable event gains in the prescribed form for paper certificates, the Inland Revenue have produced an electronic template using Microsoft Excel. This template was updated on 19 December 2002. To use it you will need

  • Microsoft Excel version 97 or later

To open the template, click on the link below. To save the template to your hard drive, right click on the link below and choose the save option. Insurers should use this version of the template for future reports and not earlier published versions. Insurers can comply with the statutory requirement for them to report chargeable event gains to the Inland Revenue by entering the appropriate details on the certificate while it is on screen, printing the certificate and sending it to the Taxes Information Distribution Office.

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