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Guidance

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.

Updates to this page

From:
HM Revenue & Customs
Published:
30 December 2013
Last updated:
24 August 2026
Show all updates

  1. The Secure Data Exchange Service has been renamed the Transfer files securely with HMRC service.

  2. We have made it clear that this guidance is only for insurers and provided links to guidance aimed at individuals.

  3. The postal address for paper certificates has changed.

  4. 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.

  5. Appendix F - contact details has been updated with new contact details for Centre for National Information.

  6. The electronic flat text file specification HTML for reporting Chargeable Event Certificates has been updated.

  7. The lectronic flat text file specification for Chargeable Event Certificates has been updated.

  8. This document contains updated contact details and how to obtain the latest updated guidance on submitting returns.

  9. First published.

Documents

Sending life insurance Chargeable Event Certificates as an insurer

HTML

Details

Electronic flat text file specification for Chargeable Event Certificates for gains occurring on or after 6 April 2002 submitted using the Transfer files securely with HMRC service, or on permitted media (previously called magnetic media specifications).

This guidance is for insurers only. If you’re an individual, read:

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