Policy paper

Changes to Top Slicing Relief on life insurance policy gains from 11 March 2020

This measure amends the rules for working out Top Slicing Relief on life insurance policy gains.

• From: HM Revenue & Customs
• Published: 11 March 2020

Documents

Changes to Top Slicing Relief on life insurance policy gains from 11 March 2020

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Draft legislation

PDF, 45.8 KB, 1 page

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Explanatory note

PDF, 114 KB, 2 pages

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Details

Top Slicing Relief legislation has been amended to clarify the position on the ordering of reliefs and allowances. The measure also allows reduced personal allowances to be reinstated for the Top Slicing Relief calculation.

Published 11 March 2020