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Life assurance premium relief is abolished in respect of all policies with effect from, broadly, 6 April 2015 (see E1.1300). The certification requirement for qualifying policies was abolished from 6 April 2013 (see below).

On 1 April 1976 the certification of life insurance policies as qualifying policies was taken over from the life offices by the Revenue¹. A policy issued after that date but before 6 April 2013, if it was to be a qualifying policy, had to be so certified by HMRC², or had to conform to a standard form which was certified by HMRC or to such a standard form subject only to additions which HMRC certified as being compatible with the conditions for qualifying policies³. A certificate issued under this procedure was to be regarded as conclusive evidence that a policy is a qualifying policy⁴. In issuing a certificate in respect of a policy HMRC were able to disregard any provision of the policy, standard form or addition which appeared to be insignificant⁵.

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