Foreign Insurance interest and premium

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. 1. Do I need to declare 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? 2. If I need to declare, it is related to income tax or capital gain tax? Would you please advise which section I have to file for my tax return? Thanks for your help.

Hi
Please see guidance at :
Tax on foreign income
Thankyou.
Regards.