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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Insurance: capital redemption policies

It is possible that such policies could be used for avoidance purposes. Capital GainsTechnical Group would like to monitor any developments in this area. If you suspectavoidance involving capital redemption policies in a case where substantial amounts of taxcould be at stake, please make a report to Capital Gains Technical Group before expressingany opinion about the transactions concerned.