About the non-UK insurance policy

Dear Sir/ Madam, I would like to enquire about the non-UK insurance policy. Currently, I am holding two insurance policies in Hong Kong (a life insurance and a critical illness insurance). These insurance policies would issue annual interest and annual dividend every year. The insurance company would put the money into an account, which I can withdraw the money from the account at any time. In the previous tax year, I did not withdrawn any money from the account. I had read the guideline of HS321. However, I am a bit confused about when should I declare the annual interest and annual dividend to the HMRC. Should I declare to the HMRC every year? Thank you very much.

Hi,
If you have a non qualiying policy, then the interest and dividends are taxable in the tax year they arise and should be declared to HMRC in a self assessment tax return.  
You should seek the advice of your policy provider.
Thank you.