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.

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

  1. 6 April 2026

     HS300 Non-residents and investment income (2026) and Working sheet: maximum income (2026) have been added. HS300 Non-residents and investment income (2022) and Working sheet: maximum income (2022) have been removed.

  2. 6 April 2025

     HS300 Non-residents and investment income (2025) and Working sheet: maximum income (2024) have been added. HS300 Non-residents and investment income (2021) and Working sheet: maximum income (2021) have been removed.

  3. 6 April 2024

     The helpsheet and working sheet for tax year 2023 to 2024 have been added, and the versions for tax year 2019 to 2020 have been removed.

  4. 6 April 2023

     The helpsheet and working sheet for tax year 2022 to 2023 have been added, and the versions for tax year 2018 to 2019 have been removed.

  5. 21 April 2022

     The HS300 working sheet: maximum income (2022) has been replaced. The formula for box 23 has been updated.

  6. 6 April 2022

     A new version of the form and notes have been added for the 2021 to 2022 tax year. The form and notes for 2018 have been removed.

  7. 6 April 2021

     A new version of the form and notes have been added for the 2020 to 2021 tax year.

  8. 24 July 2020

     The working sheet: maximum income 2020 has been updated with a new version.

  9. 6 April 2020

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

  10. 6 April 2019

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

  11. 6 April 2018

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

  12. 6 April 2017

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

  13. 6 April 2016

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

  14. 9 July 2015

      New version of HS300 working sheet added.

  15. 7 April 2015

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

  16. 4 July 2014

      First published.

Documents

HS300 Non-residents and investment income (2026)

HTML

Working sheet: maximum income (2026)

PDF, 189 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.

HS300 Non-residents and investment income (2025)

HTML

Working sheet: maximum income (2025)

PDF, 189 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.

HS300 Non-residents and investment income (2024)

HTML

Working sheet: maximum income (2024)

PDF, 191 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.

HS300 Non-residents and investment income (2023)

HTML

Working sheet: maximum income (2023)

PDF, 180 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 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.