Guidance

Limit on Income Tax reliefs: HS204 Self Assessment helpsheet

Find out the total amount of certain Income Tax reliefs that can be used to reduce your total taxable income.

Documents

Working sheet 1: adjusted total income limit (2017)

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Working sheet 2: record your losses (2017)

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HS204 Working Sheet 1 (2016)

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HS204 Working Sheet 2 (2016)

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HS204 Working Sheet 1 (2015)

HS204 Working Sheet 2 (2015)

Details

This guide explains the limits if you’re claiming certain Income Tax reliefs. It includes:

  • Trade Loss Relief
  • Property Loss Relief
  • Post cessation Trade and Property Reliefs
  • Employment Loss Relief
  • Losses on Deeply Discounted Securities
  • Share Loss Relief
  • Qualifying Loan Interest
Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The 2017 to 2018 helpsheet and working sheets have been added to this page.
  2. The 2016 to 2017 helpsheet and working sheets have been added to this page.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. HS204 limit on Income Tax reliefs (2014) and HS204 working sheet 1 (2015) have been updated.
  5. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  6. First published.