Hi, I have a foreign insurance with interest and premium during the tax year. However, I have never withdrew the money during the tax year and it has not yet matured. I am NOT claiming remittance basis. In my understanding, I still need to declare it on SA106 box 43,44 & 45 and pay tax on the interest and premium for my foreign insurance during the tax year even if I have never withdrew the money during the tax year and it has not yet matured? Am I correct? Thanks for your help.