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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.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet and working sheets for the tax year 2025 to 2026 have been added. The helpsheet and working sheets for the tax year 2021 to 2022 have been removed.

  2. The helpsheet and working sheets for the tax year 2024 to 2025 have been added. The helpsheet and working sheets for the tax year 2020 to 2021 have been removed.

  3. The helpsheet and working sheets for the tax year 2023 to 2024 have been added. The helpsheet and working sheets for the tax year 2019 to 2020 have been removed.

  4. The helpsheet and working sheets for the tax year 2022 to 2023 have been added. The helpsheet and working sheets for the tax year 2018 to 2019 have been removed.

  5. Helpsheet and working sheets for the tax year 2021 to 2022 have been added. Helpsheet and working sheets for 2018 have been removed.

  6. Helpsheet and working sheets for the tax year 2020 to 2021 have been added.

  7. The working sheet 1 for income 2020 has been replaced with an updated version.

  8. Helpsheet and working sheets have been added for the tax year 2019 to 2020.

  9. The working sheet for Foreign Tax Credit Relief 2018 has been updated.

  10. The renamed 2018 to 2019 helpsheet and working sheets have been added to this page.

  11. The 2017 to 2018 helpsheet and working sheet have been added to this page.

  12. The 2016 to 2017 helpsheet and working sheet have been added to this page.

  13. The HS263 Self Assessment helpsheet 2016 version has been amended to clarify the foreign tax credit relief on income applies 5 April 2016.

  14. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  15. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  16. First published.

Documents

Relief for Foreign Tax Paid 2026 (HS263)

HTML

Working sheet 1 for income 2026

PDF, 230 KB, 3 pages

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

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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.

Working sheet 2 for Capital Gains Tax 2026

PDF, 315 KB, 2 pages

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.

Relief for Foreign Tax Paid 2025 (HS263)

HTML

Working sheet 1 for income 2025

PDF, 220 KB, 3 pages

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.

Working sheet 2 for Capital Gains Tax 2025

PDF, 304 KB, 2 pages

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.

Relief for Foreign Tax Paid 2024 (HS263)

HTML

Working sheet 1 for income 2024

PDF, 222 KB, 3 pages

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.

Working sheet 2 for Capital Gains Tax 2024

PDF, 307 KB, 2 pages

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.

Relief for Foreign Tax Paid 2023 (HS263)

HTML

Working sheet 1 for income 2023

PDF, 230 KB, 3 pages

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.

Working sheet 2 for Capital Gains Tax 2023

PDF, 314 KB, 2 pages

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.

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.

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