Foreign income

I have a life insurance policy issued from Hong Kong. If I terminate my the savings life insurance and the total premiums paid over the years exceed the amount received upon policy termination, in this situation, is it classified as foreign income or capital gain? which section of my tax return should I fill out? Please help and thank you.

Hi,
You can see guidance here:
HS321 Gains on foreign life insurance policies (2024)
Thank you.