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HMRC internal manual

Insurance Policyholder Taxation Manual

Certification of qualifying policies: procedure

Form of qualifying policy: standard forms

The most common procedure is for an insurer to submit a generic form of a qualifying policy to HMRC for certification in advance of its use for specific policyholders. Once such a standard form has been certified as qualifying, the insurer may use it for individual policyholders without needing to get the individual policies certified.

Each new standard form of policy used by the insurer will need to be certified. It is possible for there to be many certified standard forms of qualifying policy issued by a particular insurer, relating to the different policies that it has written over the years. Each standard form has its own individual certification reference.

Form of qualifying policy: individual certification

Individual policies may also be submitted for certifying, either by the insurer or by the policyholder. This might be, for instance, because the insurer wants to offer an amended version of a standard form to a particular policyholder. An individual would usually only need to request certification where they have a policy issued in substitution for a foreign policy.

HMRC section that deals with certification

CT&VAT (Technical) Insurance Group undertakes certification of qualifying policies on behalf of the Commissioners of HM Revenue and Customs. Insurers should send two copies of the policies for certification and related documentation to

HM Revenue & Customs, BAI Financial Services Team, 4th Floor Meldrum House, 15 Drumsheugh Gardens, Edinburgh, EH3 7UQ

The terms and conditions of the policy, and any schedules should be supplied when submitting policies for certification. If the marketing and technical material or application form constructively form part of the terms and conditions of the policy then these should also be supplied when submitting the policy for certification, though this will be exceptional.