This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Insurance: introduction

There are many kinds of insurance policy. Capital Gains Tax liability is most often met in relation to:

  1. policies covering the risk of damage to, or loss or depreciation of, assets which are chargeable assets - see CG69030 - CG69031;
  2. life insurance policies and deferred annuities - see CG69040- 69081.