Guidance

Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)

How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.

Documents

HS304 Claim form (2020)

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HS304 Claim form (2019)

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HS304 Claim form (2018)

HS304 Claim form (2017)

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Details

This guide explains how to claim part or full relief from UK tax on your UK income if you’re a non-resident and the country you live in has a double taxation agreement with the UK.

Published 4 July 2014
Last updated 6 April 2020 + show all updates
  1. The helpsheet and claim form have been added for the tax year 2019 to 2020.

  2. A new version of the HS304 claim form for 2019 has been added.

  3. The helpsheet and claim form have been added for the tax year 2018 to 2019.

  4. The helpsheet and claim form have been added for the tax year 2017 to 2018.

  5. The helpsheet and claim form 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. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  8. First published.