Alfie M01

Ref the post by JonF41 above can you please confirm whether the supposition in his fifth paragraph ("Therefore...) would be correct . I.e that, if there had been no withdrawals or other "chargeable events" for a period of 20 years or more, then on full surrender of the bond the accumulated annual 5% allowances would total 100% and no income tax would be payable? If that were the case would it still be necessary to declare the payment on the self assessment form?