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Guidance

Dual residency (Self Assessment helpsheet HS302)

Use the Self Assessment helpsheet to claim relief on dual residency, when there's a double taxation agreement between the UK and another country you live in.

Updates to this page

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

  1. The helpsheet and claim form for tax year 2026 have been added, and the versions for tax year 2022 have been removed.

  2. The helpsheet and claim form for tax year 2025 have been added, and the versions for tax year 2021 have been removed.

  3. The helpsheet and claim form for tax year 2023 to 2024 have been added, and the versions for tax year 2019 to 2020 have been removed.

  4. The helpsheet and claim form have been added for the tax year 2022 to 2023. The helpsheets and claim forms for 2019 have been removed.

  5. The helpsheet and claim form have been added for the tax year 2021 to 2022. The helpsheets and claim forms for 2017 and 2018 have been removed.

  6. The helpsheet and claim form have been added for the tax year 2020 to 2021.

  7. The helpsheet and claim form have been added for the tax year 2019 to 2020.

  8. Question 4 asking whether you were born before 1948 has been removed from the HS302 2019 pdf form.

  9. Updated to change references from Burma to Myanmar.

  10. The helpsheet and claim form have been added for the tax year 2018 to 2019.

  11. The helpsheet and claim form have been added for the tax year 2017 to 2018.

  12. The helpsheet and claim form have been added for the tax year 2016 to 2017.

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

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

  15. First published.

Documents

Dual residents 2026 (HS302 )

HTML

Claim form for dual residents 2026 (HS302

PDF, 278 KB, 4 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.

Dual residents 2025 (HS302)

HTML

Claim form for dual residents 2025 (HS302)

PDF, 510 KB, 4 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.

Dual residents 2024 (HS302)

HTML

Claim form for dual residents 2024 (HS302)

PDF, 291 KB, 4 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.

Dual residents 2023 (HS302)

HTML

Claim form for dual residents 2023 (HS302)

PDF, 265 KB, 4 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

This helpsheet gives information on how to decide if you’re a dual resident and how to apply for relief from a double taxation agreement between the UK and the other country you’re living in.

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