Gains on UK life insurance policies (Self Assessment helpsheet HS320)
Find out how you should enter chargeable event gains from UK life insurance policies on your Self Assessment tax return.
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This guide covers what you need to do when dealing with the taxation of gains on UK life insurance policies.
Updates to this page
Last updated 6 April 2024 + show all updates
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The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
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The 2023 helpsheet has been updated with further guidance about when and how to report a gain.
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The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
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Gains on UK life insurance policies helpsheet for 2022 has been added. We have also removed the 2018 helpsheet.
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The HS320 Gains on UK life insurance policies (2021) has been added.
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A new version of the helpsheet has been added for the 2019 to 2020 tax year.
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Self Assessment helpsheet HS320 for the 2018 to 2019 tax year has been added.
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The helpsheet has been added for the tax year 2017 to 2018.
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The helpsheet has been added for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.