Guidance

Report foreign tax credit relief

Find out how to report foreign tax credit relief and complete your return if you're an employer.

From:
HM Revenue & Customs
Published
28 March 2024

Before making a report, you must apply to operate foreign tax credit relief.

To report foreign tax credit relief under your Appendix 5 arrangement, you must complete and return the form after 5 April of the year you’re claiming for.

What you’ll need

You’ll need to download and complete the form, and include the following details:

  • employee’s name and date of birth
  • employee’s National Insurance number
  • name of your company and PAYE (Pay As You Earn) reference
  • employee’s total earnings for the tax year
  • amount of UK tax deducted from the employee’s earnings
  • which countries the employee worked in during the last tax year
  • the amount of foreign tax paid
  • amount the employee earned while working abroad

Request for EP Appendix 5 Net of Foreign Tax Credit Relief information

PDF, 103 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Email HMRC to ask for the form in Welsh.

You should keep copies of your reports for at least 4 years.

Where to send the form

Appendix 5 Team
PAYE and Self Assessment
HM Revenue and Customs
BX9 1AS

Published 28 March 2024
Contents