Onshore bond chargeable events and tax return requirements

Hi all,

I don't know what other peoples knowledge is like of filing tax returns. We have a client looking to take a £65,000 withdrawal from an onshore bond. They have been taking the maximum 5% deferred withdrawals since inception in 2018. They are a nil rate tax payer.

If we were to take the full £65,000 as a partial withdrawal across all segments (i.e. a chargeable event gain of £65,000), would the client have to submit a tax return for this even though the top slicing relief will essentially mean no tax is to pay?

My understanding is that if it was say a £30,000 gain, then it's not reportable on a tax return. However, as there is top slicing relief involved, does it become reportable?

Many thanks
Wild

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