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The PPLI Library for UK residents
Everything PPLI.com publishes on private placement life insurance under UK law: how an offshore policy is taxed, what it may hold, how it sits with inheritance tax and trusts, what protects it and who can see it. Each piece cites the statute or the HMRC manual paragraph it rests on. Start with the two guides below, browse by benefit, or search the index.
In the UK library
UK articles9
Benefit guides5
Wealth Intelligence tools6
Tax year2026/27
Counts are of UK pages listed on this page. Research checked 23 September 2026; rates that start later are labelled with their start date inside each piece.
Filters the index at the foot of this page by title, topic and section. Press Enter to jump to the results.
Written for UK residents and UK-connected families, under UK law. Readers who are US taxpayers should use the US PPLI Library instead, because US law treats the same policy differently.
Start here
Two guides to read first
The pillar
Private placement life insurance in the UK: an offshore bond by another name
What PPLI is, what UK law makes of it, and how private the placement can be
Tax efficiency
Offshore bond tax in the UK: one bill at the end instead of one every year
Gross roll-up against income tax on the gain, with a calculator
By PPLI benefit
Five benefits, read under UK law
Tax efficiency
Deferral, the gain and its timing
Chargeable event gains and top-slicing relief on an offshore bondThe 5% withdrawal allowance: tax-deferred, not tax-freeMoving to, returning to or leaving the UK with an offshore policyAll UK tax researchInheritance tax and succession
Estates, trusts and gifts
Inheritance tax on an offshore bond after April 2025: the long-term residence testLoan trusts and discounted gift trusts with an offshore bondAll inheritance tax researchAsset protection
Creditors, divorce and insurer failure
If an offshore life insurer fails: policyholder protection for UK residentsAll asset protection researchJurisdictions
Where the policy is issued, and what changes
For a UK resident the tax is the same wherever the insurer sits: a foreign policy, no basic-rate credit, no FSCS cover (unless the policy is written through a UK branch). What differs between the Isle of Man, Guernsey, Jersey, Ireland and Luxembourg is the regulator, and the protection if the insurer fails.
Jurisdictions
Jurisdictions for UK residents
Isle of Man, Guernsey, Jersey, Ireland and Luxembourg
Asset protection
If an offshore life insurer fails
Compensation schemes, trust conditions and custody, jurisdiction by jurisdiction
The pillar
PPLI or offshore bond?
US-style PPLI, a continental dedicated fund and a UK offshore bond, side by side
Wealth Intelligence
Instruments for your own numbers
For testing your own figures before you speak to your adviser. None of them calculates your personal tax.
Instrument
Offshore Bond Break-Even
Wealth Intelligence · Structure
Instrument
Tax Drag Calculator
Wealth Intelligence · Tax
Instrument
Wealth Simulator
Wealth Intelligence · Portfolio
Instrument
Liquidity Event Planner
Wealth Intelligence · Structure
Instrument
Hedge Fund X-Ray
Wealth Intelligence · Alternatives
Instrument
Private Credit Real Yield
Wealth Intelligence · Alternatives
Index
Every UK article and guide, one index
Choose a section and type in the search box above; both filters apply together. Dates are months of publication, not confirmation that a rule has since been rechecked.
AllGuidesTax EfficiencyInheritance TaxAsset ProtectionPrivacy and ReportingInvestment Flexibility
16 of 16 UK articles and guides
GuidePrivate placement life insurance in the UK: an offshore bond by another nameSep 2026GuideOffshore Bond Tax in the UK: What a PPLI Policy ChangesSep 2026GuideInheritance tax and succession with an offshore policySep 2026GuideAsset protection for UK residents: creditors, divorce and insurer failureSep 2026GuideOffshore Bond Privacy in the UK: Who Can See a PolicySep 2026GuideWhat an Offshore Bond Can Invest In: UK Investment FlexibilitySep 2026GuideJurisdictions for UK residentsSep 2026Tax EfficiencyChargeable event gains and top-slicing relief on an offshore bondSep 2026Tax EfficiencyThe 5% withdrawal allowance: tax-deferred, not tax-freeSep 2026Tax EfficiencyMoving to, returning to or leaving the UK with an offshore policySep 2026Investment FlexibilityThe personal portfolio bond rules: why a bespoke PPLI portfolio fails for UK residentsSep 2026Investment FlexibilitySwitching funds, managers or insurer inside a UK-taxed policySep 2026Inheritance TaxInheritance tax on an offshore bond after April 2025: the long-term residence testSep 2026Inheritance TaxLoan trusts and discounted gift trusts with an offshore bondSep 2026Asset ProtectionIf an offshore life insurer fails: policyholder protection for UK residentsSep 2026Privacy and ReportingWhat HMRC learns about an offshore policySep 2026
PPLI.com is not authorised by the Financial Conduct Authority and does not give personal advice. This is general information about UK law, not an invitation or inducement to enter into any insurance or investment contract. Policies issued by insurers outside the UK are not protected by the Financial Services Compensation Scheme.
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Checked against UK primary sources. The statutes, HMRC manual paragraphs and regulator pages cited are linked in the text so each statement can be read beside its basis.
Last updated: 23 September 2026
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