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HMRC internal manual

Insurance Policyholder Taxation Manual

HM Revenue & Customs
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Certificates for HMRC: power to require certificate in other cases

Even where the event and gain are not such that a certificate is required to beprovided to HMRC under the normal rules, an officer may require an insurer to supply acopy of the chargeable event certificate which the insurer was required to send to thepolicyholder. In practice, the officer is not likely to invoke this power frequently sincein enquiry cases the taxpayer will be the first person from whom HMRC will seek to obtainevidence in support of entries in the tax return, such as a copy of the chargeable eventcertificate.

The insurer has 30 days to provide the certificate from the date that it receives noticefrom the officer requiring the certificate to be sent.

It is sufficient to provide a copy of the information, rather than a copy of the precisecertificate which the insurer sent to the policyholder.

Further reference and feedback IPTM1013