Guidance

Non residents and Investment Income: HS300 Self Assessment helpsheet

Use this helpsheet to work out your taxable investment income if you’re not resident in the UK for a tax year.

Documents

Working sheet: maximum income (2017)

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HS300 working sheet (2016)

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HS300 working sheet (2015)

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HS300 Non residents and Investment Income (2014)

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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 6 April 2017 + show all updates
  1. The helpsheet and working sheet have been added for the tax year 2016 to 2017.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. New version of HS300 working sheet added.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.