Guidance

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.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 2024 — See all updates

Documents

HS320 Gains on UK life insurance policies (2024)

HTML

HS320 Gains on UK life insurance policies (2023)

HTML

HS320 Gains on UK life insurance policies (2022)

HTML

HS320 Gains on UK life insurance policies (2021)

HTML

Details

This guide covers what you need to do when dealing with the taxation of gains on UK life insurance policies.

Updates to this page

Published 4 July 2014
Last updated 6 April 2024 + show all updates

  1. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  2. The 2023 helpsheet has been updated with further guidance about when and how to report a gain.

  3. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  4. Gains on UK life insurance policies helpsheet for 2022 has been added. We have also removed the 2018 helpsheet.

  5. The HS320 Gains on UK life insurance policies (2021) has been added.

  6. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  7. Self Assessment helpsheet HS320 for the 2018 to 2019 tax year has been added.

  8. The helpsheet has been added for the tax year 2017 to 2018.

  9. The helpsheet has been added for the tax year 2016 to 2017.

  10. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  12. First published.

Sign up for emails or print this page

Related content