French Life insurance pays me child maintenance in a French bank account. How to declare?

Hi, After my husband's death, I became the beneficiary of a life insurance policy in France. I received a capital sum which I declared to HMRC previous tax year and is apparently tax-free. But I continue to receive child maintenance payments, which are taxed at source in France. I periodically transfer this money to my UK bank account. 1. Do I declare this? Where on the self assessment do I mention this? 2. Do I need to use the gross amount (which due to a postal error I don't really know - can I estimate this on past taxes paid?) 3. If yes, where on the self assessment form do I mention this?

Hi,

Not all policies are taxable. Much depends on whether they are qualifying policies or not.  

Most foriegn policies are non qualifying policies and may give rise to a taxable gain. We are not able to advise in this forum, whether it is qualifying or non qualifying.  

Have a look at the helpsheet.

HS321 Gains on foreign life insurance policies (2022)

Thank you.