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Posted Sat, 12 Aug 2023 15:31:17 GMT by James
I am trying to complete a tax return for my father who died earlier this year. He had 7 bonds that have resulted in chargeable gains certificates, all with different completed years. How/where should I be declaring these on the tax return? He also received about 4k in income from various bonds and ISAs with "notional tax" paid, but I only have the net amounts received. Similarly, how should I declare these on the form? Many thanks in advance
Posted Wed, 16 Aug 2023 11:37:57 GMT by HMRC Admin 20
Hi James,

Please enter the totals of the gains in box 4, but leave box 5 (the years box) blank.  
Instead in the additional information box on page TR7 of SA100, please provide details of each individual policy,
the amount of each individual gain, the amount of tax taken off each gain, the relevant ‘number of years’ for each gain, as specified on the chargeable event certificate.  
HMRC will calculate the number of years to enter in box 5 of SA101.

Thank you.

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