Guidance

Remittance basis: HS264 Self Assessment helpsheet

Pay tax on the remittance basis.

Documents

Details

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.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The helpsheet have been added for the tax year 2017 to 2018.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  3. Information added for Box 4 Dividends from foreign companies taxed using the remittance basis in an earlier year.
  4. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  5. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  6. First published.