Guidance

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.

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This guide explains gains on foreign life insurance policies. It covers:

Published 4 July 2014

Last updated 6 April ~~2025~~2026 + show all updates

6 April 2026
The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

6 April 2025
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
6 April 2024
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
4 August 2023
The 2023 helpsheet has been updated with further guidance about when and how to report a gain.
6 April 2023
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
6 April 2022
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2018 have been removed.
6 April 2021
Guidance has been updated to include HS321 Gains on foreign life insurance policies (2021).
6 April 2020
Helpsheet added for the tax year 2019 to 2020.
6 April 2019
The helpsheet has been added for the tax year 2018 to 2019.
6 April 2018
The helpsheet has been added for the tax year 2017 to 2018.
11 April 2017
The helpsheet has been added for the tax year 2016 to 2017.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
8 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.