Non-qualifying insurance policy - gain

I have a non-qualifying insurance issued by a foreign insurer. The policy was issued in April 2003. There is interest and gain credited to the policy every year. I am non-UK resident until May 2024. Although the policy is still in force and I didn't receive any cash from the policy, may I know if I can apply any Time-apportioned reductions on the gain in my policy when I surrender the policy in later year?

Hi,
HMRC cannot comment on future events as legislation and/or palns may change.
For current guidance, please refer to HS321 Gains on foreign life insurance policies (2024)
Thank you.