Guidance

Foreign tax credit relief and capital gains (Self Assessment helpsheet HS261)

Find out about the foreign tax credit relief available against your capital gains.

• From: HM Revenue & Customs
• Published: 4 July 2014
• Last updated: 10 July 2019
  Show all updates

  1. 10 July 2019

     The helpsheet and working sheet have been added for the tax year 2017 to 2018.

  2. 6 April 2017

     The helpsheet and working sheet have been added for the tax year 2016 to 2017.

  3. 6 April 2016

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

  4. 22 April 2015

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

  5. 4 July 2014

     First published.

Documents

HS261 Foreign Tax Credit Relief: Capital Gains (2018)

HTML

HS261 Working Sheet (2018)

PDF, 292 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.

HS261 Foreign Tax Credit Relief: Capital Gains (2017)

HTML

HS261 Working Sheet (2017)

PDF, 832 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.

HS261 Foreign tax credit relief: Capital Gains (2016)

HTML

HS261 Working Sheet (2016)

PDF, 661 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.

HS261 Foreign tax credit relief: Capital Gains (2015)

HTML

HS261 Working Sheet (2015)

PDF, 285 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

This guide will help you to work out foreign tax credit relief available against your capital gains. It explains the relief under the terms of a Double Taxation Agreement.

From 6 April 2019 HS261 has been merged with Relief for Foreign Tax Paid: HS263 Self Assessment helpsheet.