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 Glossary   >   C   >   "Chargeable event certificate" Definition   

        Chargeable event certificate

A certificate issued on the occurrence of a chargeable event. Details listed include the amount of the gain, number of years over which the gain has occurred, the date the transaction took place and that the certificate should be sent to the Tax Office to establish if a higher rate tax liability exists. Proceeds are free from basic rate tax liability.

Chargeable event certificate


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Chargeable event certificate - A certificate issued on the occurrence of a chargeable event. Details listed include the amount of the gain, number of years over which the gain has occurred, the date the transaction took place and that the certificate should be sent to the Tax Office to establish if a higher rate tax liability exists. Proceeds are free from basic rate tax liability.


Chargeable event certificate : a certificate issued on the occurrence of a chargeable event. details listed include the amount of the gain, number of years over which the gain has occurred, the date the transaction took place and that the certificate should be sent to the tax office to establish if a higher rate tax liability exists. proceeds are free from basic rate tax liability.