New annual premium limit of £3,600 for qualifying life insurance policies

The £3,600 annual premium limit for qualifying policies took effect on 6 April 2013. HMRC have issued guidance in the form of FAQs aimed at people who have a qualifying policy or are thinking of taking one out.
 

The FAQs are at http://www.hmrc.gov.uk/news/life-insurance-policies-faqs.pdf.