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

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