Foreign life assurance gains (SA900)

This screen is accessed via the data input tab within the tax return and is used to enter gains on a foreign life insurance policy, foreign capital redemption policy or foreign life annuity.

For more information see HMRC Helpsheet 321 Gains on foreign life insurance policies.

Gains on foreign life assurance policies, life annuities and capital redemption policies

  • ‘Policy and event details‘ Enter a brief description of the event giving rise to the gain.
  • Date of chargeable event’ Enter the date of the chargeable event giving rise to the gain. Only gains falling in the current tax year should be included.
  • ‘Amount of gain’ Enter the amount of the gain, as given on the event certificate.
  • Tax treated as paid‘ If tax has been treated as paid on the gain, enter the amount. If no tax has been treated as paid, leave this column empty.

To delete a line from the grid, click the ‘trash can‘ icon at the end of the line.