Guidance

Overlap relief: HS260 Self Assessment helpsheet

Use this helpsheet to work out Foreign Tax Credit Relief if you have overlap profits or you're claiming overlap relief.

Documents

HS260 Working sheet 1 (2017) - overlapping basis periods and Foreign Tax Credit Relief claims

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HS260 Working sheet 2 (2017) - overlap relief and Foreign Tax Credit Relief

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HS260 Working Sheet 1 (2016)

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HS260 Working Sheet 2 (2016)

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HS260 Working Sheet 1 (2015)

HS260 Working Sheet 2 (2015)

Details

This guide will help you to work out Foreign Tax Credit Relief (FTCR) if you’re now claiming overlap relief or you have overlap profits.

Use:

  • working sheet 1 if you have overlap profits and need to work out FTCR
  • working sheet 2 if you’re claiming overlap relief and need to work out the FTCR that will be recovered
Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The helpsheet and working sheets have been added for the tax year 2017 to 2018.
  2. The helpsheet and working sheets have been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.