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Guidance

Tax equalisation (Self Assessment helpsheet HS212)

Use this helpsheet to understand tax equalisation and prepare tax returns for tax equalised individuals.

Updates to this page

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

  1. The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

  2. The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

  3. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  4. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  5. The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2015 to 2018 have been removed.

  6. Guidance updated to include Tax equalisation 2021 (HS212).

  7. The 2019 to 2020 helpsheet has been added.

  8. The 2018 to 2019 helpsheet has been added.

  9. The 2017 to 2018 helpsheet has been added.

  10. The helpsheet has been added for the tax year 2016 to 2017.

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

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

  13. First published.

Documents

Tax equalisation 2026 (HS212)

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Tax equalisation 2025 (HS212)

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Tax equalisation 2024 (HS212)

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Tax equalisation 2023 (HS212)

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Details

This guide is used by 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.

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