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Chargeable events 

In this section, you will find all of our chargeable events literature. 

  • Taxation of Investment Bonds quick reference guide 1 - Who is assessable?

    This flowchart will enable you to identify the party who will be taxable for chargeable event gains for an Onshore or Offshore investment bond. This guide is not suitable for investment bonds held by companies.

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  • Taxation of Investment Bonds quick reference guide 2 - Partial Withdrawals

    This guide will provide you with an understanding of excess gains caused by partial withdrawals from onshore or offshore investment bonds. This guide is not suitable for investment bonds held by companies.

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  • Taxation of investment bonds quick reference guide 3 - Individual policy (segment) surrenders

    This guide will provide you with an understanding of individual policy surrenders for Onshore or Offshore investment bonds. This guide is not suitable for investment bonds held by companies.

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  • Taxation of investment bonds quick reference guide 4 - full bond surrenders

    This guide will provide you with an understanding of full bond surrenders for Onshore or Offshore investment bonds. This guide is not suitable for investment bonds held by companies.

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  • Taxation of investment bonds quick reference guide 5 – Top slicing relief

    This guide will provide you with an understanding of top slicing relief for Onshore or Offshore investment bonds.

    This guide is not suitable for investment bonds held by companies.

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  • Taxation of investment bonds quick reference guide 6 – Time Apportionment Relief

    This guide will provide you with an understanding of time apportionment relief for Onshore and Offshore investment bonds.

    This guide is not suitable for investment bonds held by companies.

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  • Taxation of investment bonds quick reference guide 7 – Multiple Chargeable Events in the Same Tax Year

    This guide will provide you with an understanding of how multiple gains from Onshore and/or Offshore investment bonds in the

    same tax are treated for income tax purposes. This guide is not suitable for investment bonds held by companies.

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