nondom23 smith

I have a foreign single premium life insurance policy which I purchased in 2010 when I was resident in the United States. I am currently resident in the UK for the current tax year but not domiciled here. If I withdraw funds from the policy by way of a loan will there be any UK tax liability if the funds are not remitted to the UK (in the current tax year)? If I withdraw funds by way of a part surrender of the policy will there any UK tax liability if the funds are not remitted to the UK (in the current tax year). Additionally, if there is any UK tax liability arising in respect of either scenario will the gain be able to be apportioned on a time basis? I have read the HS321 but these particular points don't appear to be covered nor in the Insurance Taxation Manual.