I have a certificate of chargeable event showing a gain of £684, notional tax £137 (amount paid £534.10) no of years 28.
When I enter on the SA tax return, £684 is shown as "Gains on life policies" Nil rate and the notional tax is credited to the account. I thought that tax on a chargeable event was not refundable or has the rules changed. I have read the notes to the additional information where the gain is reported but cannot see anything saying that it is not taxable. BR is used for other income, and the £684 does not push income over the 20% threshold.