Guidance

Trusts and estates of deceased persons: Foreign Tax Credit Relief for capital gains - HS390 Self Assessment helpsheet

Use HS390 to help you complete the Trust and Estate Tax Return and to work out the Foreign Tax Credit Relief for capital gains.

Documents

Working sheets: Foreign Tax Credit Relief for Capital Gains Tax (2017)

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HS390 Working Sheet (2016)

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HS390 Working Sheet (2015)

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Details

This guide is for a trust or estate of a deceased person to calculate how much Foreign Tax Credit Relief you can claim against capital gains.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The helpsheet and working sheet for the tax year 2017 to 2018 have been added.
  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.