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Guidance

Foreign Tax Credit Relief for Capital Gains of Trusts and Estates of deceased persons (Self Assessment helpsheet HS390)

Use this helpsheet to work out Foreign Tax Credit Relief for Capital Gains and how to complete the Trust and Estate tax return.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
10 July 2019
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.

Documents

Foreign Tax Credit Relief for Capital Gains of Trusts and Estates of deceased persons 2018 (HS390)

HTML

Working sheets for Foreign Tax Credit Relief for Capital Gains Tax 2018

PDF, 289 KB, 2 pages

Foreign Tax Credit Relief for Capital Gains of Trusts and Estates of deceased persons 2017 (HS390)

HTML

Working sheets for Foreign Tax Credit Relief for Capital Gains Tax 2017

PDF, 288 KB, 2 pages

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

Foreign Tax Credit Relief for Capital Gains of Trusts and Estates of deceased persons 2016 (HS390)

HTML

Working sheets for Foreign Tax Credit Relief for Capital Gains Tax 2016

PDF, 656 KB, 2 pages

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

Foreign Tax Credit Relief for Capital Gains of Trusts and Estates of deceased persons 2015 (HS390)

HTML

Working sheets for Foreign Tax Credit Relief for Capital Gains Tax 2015

PDF, 281 KB, 2 pages

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.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 to help calculate how much Foreign Tax Credit Relief you can claim against Capital Gains for a Trust or Estate of a deceased person.

From 6 April 2019, the Self Assessment helpsheet HS390 has been merged with Relief for Foreign Tax Paid: HS263 Self Assessment helpsheet..

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