Guidance

Gains on foreign life insurance policies: HS321 Self Assessment helpsheet

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

Documents

HS321 Gains on foreign life insurance policies (2014)

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Details

This guide explains gains on foreign life insurance policies, types of policies, whose gain it is, how to make entries on your tax return and how to calculate the gain.

Published 4 July 2014
Last updated 11 April 2017 + show all updates
  1. The helpsheet has been added for the tax year 2016 to 2017.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.