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HMRC internal manual

Insurance Policyholder Taxation Manual

HM Revenue & Customs
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Certificates for HMRC: insurer's details and policy details

Insurer’s reference

This is in the format A9999/99. The prefix A9999 is the unique number allocated to theinsurer by HMRC for the purposes of providing chargeable event certificates to HMRC. Thesuffix ‘/99’ is to enable the insurer to differentiate between reports fromdifferent internal systems which it operates or reports from regional based systems. If aninsurer only reports from one system then it should simply use the suffix ‘/01’.

Policy number

This should be the unique designation given by the insurer to the policy or contract.Insurers may aggregate the details from more than one policy where the nature and date ofthe event are the same in respect of each policy and where the policy numbers are the sameapart from a sub-designation. For example, the whole surrender of 6 policies AB1234567/1,AB1234567/2 and so on, could be included on 6 separate certificates, or the amounts couldbe amalgamated and shown on one certificate with the policy numbers AB1234567/1-6.

Currency code

The three character field is for the SWIFT code of the currency in which the insurerreports details of all monetary amounts. The default setting is the currency of the UK andso insurers may fill the field with spaces if the certificate is completed in the currencyof the UK.

If the policy is denominated in a currency other than that of the UK, the insurer mustinsert the code relating to the currency in accordance with the table of SWIFT Codes (ISOCurrency Codes) given in Appendix E of the Magnetic Media Specification Guidance Notes.

Further reference and feedback IPTM1013