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.
Documents
Details
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
Updates to this page
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.