HMRC update guidance on reporting chargeable event gains for life insurance policies

Released 10 October 2018

HMRC have updated guidance for insurers on reporting life insurance policy chargeable event gains for a new submission email address and updated note on penalties.

Report chargeable event gains for life insurance policies explains how insurers should report chargeable event gains on life insurance policies, including details on the annual qualifying policy. The guidance has been updated with a new email address for submitting Electronic Flat Text Files and a new version of the guidance note Chargeable events: penalties following audits & voluntary disclosures has also been added.

View the updated guidance Report chargeable event gains for life insurance policies.

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