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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.

Updates to this page

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

  1. A new version of the helpsheet and form have been added for the 2025 to 2026 tax year. The helpsheet and form for tax year 2021 to 2022 have been removed.

  2. A new version of the helpsheet and form have been added for the 2024 to 2025 tax year. The helpsheet and form for tax year 2020 to 2021 have been removed.

  3. A new version of the helpsheet and form have been added for the 2023 to 2024 tax year. The helpsheet and form for tax year 2019 to 2020 have been removed.

  4. A new version of the helpsheet and form have been added for the 2022 to 2023 tax year. The helpsheet and form for 2019 have been removed.

  5. A new version of the helpsheet and form have been added for the 2021 to 2022 tax year. The helpsheets and forms for 2017 and 2018 have been removed.

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

  7. The helpsheet and claim form have been added for the tax year 2019 to 2020.

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

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

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

  11. The helpsheet and claim form have been added for the tax year 2016 to 2017.

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

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

  14. First published.

Documents

HS304 Non-residents — relief under double taxation agreements (2026)

HTML

HS304 Claim form (2026)

PDF, 277 KB, 3 pages

This file may not be suitable for users of assistive technology.

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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.

HS304 Non-residents — relief under double taxation agreements (2025)

HTML

HS304 Claim form (2025)

PDF, 268 KB, 3 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.

HS304 Non-residents — relief under double taxation agreements (2024)

HTML

HS304 Claim form (2024)

PDF, 262 KB, 3 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.

HS304 Non-residents — relief under double taxation agreements (2023)

HTML

HS304 Claim form (2023)

PDF, 258 KB, 3 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 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.

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