Guidance

Gains on foreign life insurance policies (Self Assessment helpsheet HS321)

Find out how to calculate gains on foreign life insurance policies and make entries on your tax return.

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Details

This guide explains gains on foreign life insurance policies. It covers:

  • the types of policies
  • whose gain it is
  • how to make entries on your tax return
  • how to calculate the gain
Published 4 July 2014
Last updated 6 April 2020 + show all updates
  1. Helpsheet added for the tax year 2019 to 2020.

  2. The helpsheet has been added for the tax year 2018 to 2019.

  3. The helpsheet has been added for the tax year 2017 to 2018.

  4. The helpsheet has been added for the tax year 2016 to 2017.

  5. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  6. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  7. First published.