Personal tax – guidance

Remittance basis: HS264 Self Assessment helpsheet

Pay tax on the remittance basis.

Documents

HS264 Remittance basis (2014)

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HS264 Remittance basis (2013)

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Detail

This guide is for people who pay tax on the remittance basis. It tells you how to fill in the Foreign pages of the tax return. It also covers Special Withholding Tax, foreign pensions, and income from land and property abroad.