Time Apportioned Reduction

I wish to claim TAR on a qualifying foreign policy but am unclear where to provide this information on the tax return form. Is it under Other overseas income and gains? If so, should I show the reduced amount of the gain and provide the calculation under Any Other Information? Thanks for your assistance.

Hi,
On the supplementary page SA106, you declare the chargeable event gain in box 43 and the number of years of the policy in box 44 on page F6.  
Self Assessment: Foreign (SA106)
When tailoring your online return, you select yes to foreign income on page 1 of 3. On page 2 of 2 for the foreign income, tick the box for "Any other overseas income and gains" and save and continue.
Thank you.

Thank you for your response. I would like to clarify if I should enter the adjusted amount (based on proportion of time as non resident) of the chargeable event gain or the total gain over the life of the policy. If it's the adjusted gain do I need to submit a supplementary calculation? If I enter to total amount of the gain will HMRC automatically adjust this based on my period of non residence as declared on previous tax returns? Thanks again for your assistance.

Hi, 
Please have a look at the Self Assessment guidance notes at:
Foreign notes Tax year 6 April 2023 to 5 April 2024 (2023–24), for boxes 43 to 45.  
You can also find HS321 at:
 HS321 Gains on foreign life insurance policies (2024)
Thank you.