Guidance

Non-residents savings and investment income (Self Assessment helpsheet HS300)

How to work out your taxable income from UK savings and investments if you’re not resident in the UK.

Documents

Working sheet: maximum income (2020)

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Working sheet: maximum income (2019)

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Working sheet: maximum income (2018)

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Working sheet: maximum income (2017)

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Details

This guide is for people who are not resident in the UK. It explains how income from UK savings and investments is taxable. It covers interest or alternative finance receipts from banks or building societies, unit trusts, National Savings and Investment products or dividends from UK companies.

Published 4 July 2014
Last updated 24 July 2020 + show all updates
  1. The working sheet: maximum income 2020 has been updated with a new version.

  2. A new version of the form and notes have been added for the 2019 to 2020 tax year.

  3. The helpsheet and working sheet have been added for the tax year 2018 to 2019.

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

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

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

  7. New version of HS300 working sheet added.

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

  9. First published.