HMRC exchange rate

I bought an insurance on Feb 2018 with currency Hong Kong dollars (HKD) and paid the insurance premium on Feb 2018, Feb 2019 and Feb 2020 with HKD. The insurance was matured on Feb 2024 and I got back the money in HKD. The money got back is more than the sum of insurance premium paid and I think I should include them in tax reporting. As the currency is not in GBP, I need to have the exchange rate to calculate the money in GBP for tax reporting. I see that HMRC has 3 different exchange rates: * monthly currency exchange rates * average currency exchange rates * spot currency exchange rates I paid HKD30,000 insurance premium on 1-Feb-2018. To exchange this amount to currency GBP, which exchange rate can I use? Or I can use any one of the above 3 exchange rates with no restriction? Regards

Hi,

You can use any one of the rates within the tax year 6 April 2023 to 5 April 2024.

Thank you.