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.
- From:
- HM Revenue & Customs
- Published
- 4 July 2014
- Last updated
-
6 April
20242025 — See all updates
Documents
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
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
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href="#full-history">+ show all updates
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Update history
2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.
2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-08-04 12:34
The 2023 helpsheet has been updated with further guidance about when and how to report a gain.
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-04-06 00:15
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2018 have been removed.
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
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.
2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-08-04 12:34
The 2023 helpsheet has been updated with further guidance about when and how to report a gain.
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-04-06 00:15
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2018 have been removed.
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
Updates to this page
Sign up for emails or print this page
Update history
2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.
2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-08-04 12:34
The 2023 helpsheet has been updated with further guidance about when and how to report a gain.
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-04-06 00:15
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2018 have been removed.