IPTM7160 - Certificates for HMRC: prescribed format
Unlike the certificates which are to be delivered to policyholders, certificates to be sent by insurers to HMRC must report the required information in a prescribed format.
Sending certificate information electronically
Where the certificates are sent to HMRC electronically, the standard specification of the format required is set out in the guidance ‘Reporting chargeable event gains for life insurance policies’ published on the gov.uk. You can access the guidance using the following direct link:
https://www.gov.uk/guidance/reporting-of-chargeable-event-gains-life-insurance-policies
Certificates on paper
Please follow the guidance at IPTM7165 onwards for details of what is required on the certificate and then send the certificate(s) to the appropriate address at IPTM3210.
Technical queries
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)