Time apportioned reductions rule before 6 april 2013 foreign life insurance

Could someone confirmed the following: UK resident beneficiary of a foreign life insurance of deceased non uk resident policyholder. I was told that, as the policy was issued before 6 april 2013, then the reductions are calculated by reference to the residence history of the policyholder, not the uk resident beneficiary. The policyholder was never a uk resident, so should a 100% reduction be applied against the gain? Thank you very much

Hi Tax20,

I regret that we cannot provide a definitive answer to your question, as we do not have all the relevant information to consider.
 For an answer, you will need to write to HMRC BX9 1AS or telphone the Self Assessment helpline.
Self Assessment: general enquiries
There is also guidance here:
HS321 Gains on foreign life insurance policies (2023)

Thank you.