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Hi my dear HMRC admin, Hope you are well. I had a single premium 5-year life insurance from 2018 to 2023. I moved from Hong Kong to UK in 2021 through BNO visa. I had a chargeable event gain due to the maturity of life insurance in 2023. I read HS321 and I confirm the time-apportioned reduction applies to my gain. Based on HS321, I understand I have to provide in the box of "Any other information" the details about the amount of gain from the policy and calculation of time apportioned reduction for my case. I then put the time apportioned reduced amount of gain in Box 43 and the number of years for the gain in Box 44. Please could you let me know if my above understanding is correct. Thanks and regards