Guidance

Tax equalisation: HS212 Self Assessment helpsheet

This helpsheet explains tax equalisation.

Documents

HS212 Tax equalisation (2014)

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.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This guide is for professional advisers and employers who are preparing tax returns for tax equalised people. It covers arrangements between an employer and a foreign national working in the UK. This covers pay, tips, expenses, benefits and foreign earnings.

Published 4 July 2014
Last updated 21 April 2017 + show all updates
  1. The helpsheet has been added for the tax year 2016 to 2017.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.