Foreign Insurance Policy - Interest and Dividend

Hi team, I have already read through HS321 but still got questions about foreign insurance policy in Hong Kong. 1. If the insurance is not yet surrender, no cash is paying to my bank account, and the insurance policy is receiving interest / dividend accumulation each policy year, is this interest / dividend treated as "gain" and is taxable? 2. If above stated insurance interest / dividend is taxable, will it be subject to personal interest / dividend allowance? 3. If I have foreign interest / dividend income, but it is within the personal allowance, that means no need to pay tax, is it still necessary for me to register to do the self assessment? Thanks!

Hi,
 

As you are not receiving the income/interest then this is not taxable at this statge and we do not request you to declare this.  You would only declare the income from the policy once this has been surrendered/matured/sold etc.  Tbank you.