Chargeable Event Gain (Death) - non tax payer

My Mother (who was a pensioner only receiving the state pension and was is a non-taxpayer) has recently died and in the process of administrating the estate we have received two chargeable event certificates.See below Amount of Gain £28k Tax treated as paid £5.6K No of years 17 Amount of Gain £24k Tax treated as paid £4.8K No of years 20 My mum being a non tax payer had never submitted a personal tax return. What action do I need to take in relation to this? Please advise - Thank you Stephen D

Hi Stephen D,
As the gain is in excess of £10,000, it should be reported on a tax return.
Please refer to guidance here: 
HS320 Gains on UK life insurance policies (2023)
Thank you.