Gains on foreign life insurance policies: HS321 Self Assessment helpsheet
- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: foreign, Self Assessment forms and helpsheets: main Self Assessment tax return, and Self Assessment
- 4 July 2014
- Last updated:
- 11 April 2017, see all updates
Find out how to calculate gains on foreign life insurance policies and make entries on your tax return.
Ref: HS321 PDF, 210KB, 23 pages
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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
Updated: 11 April 2017
- The helpsheet has been added for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.