Guidance

Relief for foreign tax paid (Self Assessment helpsheet HS263)

Use the Self Assessment helpsheet (HS263) to work out tax credit relief on income that you've paid foreign tax on.

Documents

Working sheet 1 for income 2019

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Working sheet 2 for Capital Gains Tax 2019

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Working sheet for Foreign Tax Credit Relief 2017

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Details

If you’ve already paid foreign tax on your income which is also chargeable to UK tax, use this guide to work out how to claim Foreign Tax Credit Relief.

The guide can also help with foreign dividends and reliefs against Capital Gains Tax.

Published 4 July 2014
Last updated 29 November 2019 + show all updates
  1. The working sheet for Foreign Tax Credit Relief 2018 has been updated.
  2. The renamed 2018 to 2019 helpsheet and working sheets have been added to this page.
  3. The 2017 to 2018 helpsheet and working sheet have been added to this page.
  4. The 2016 to 2017 helpsheet and working sheet have been added to this page.
  5. The HS263 Self Assessment helpsheet 2016 version has been amended to clarify the foreign tax credit relief on income applies 5 April 2016.
  6. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  7. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  8. First published.