Policy paper

Part surrenders and part assignments of life insurance policies

This tax information and impact note is about a policyholder who has generated a wholly disproportionate gain to apply to have the gain recalculated.

• From: HM Revenue & Customs
• Published: 5 December 2016

Documents

Part surrenders and part assignments of life insurance policies

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This measure provides a remedy which allows a policyholder who has generated a wholly disproportionate gain to apply to HM Revenue and Customs to have the gain recalculated on a just and reasonable basis.

Published 5 December 2016