The Overseas Insurers (Tax Representatives) Regulations 1999

10.  The information referred to in this paragraph is–U.K.

(a)the name and address of the policy holder;

(b)any unique identifying designation given to the policy or contract in connection with which the relevant event has occurred;

(c)the date and nature of the relevant event;

(d)the amount of the gain;

(e)the number of years relevant for computing the appropriate fraction of the gain for the purposes of section [F1536, apart from section 536(7), of ITTOIA 2005];

(f)whether the policy holder is to be treated as having paid income tax at the basic F2... rate on the amount of the gain in accordance with [F3530, apart from section 528, of ITTOIA 2005].