Guidance

Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)

How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20222023 — See all updates

Documents

HS304 Non-residents — relief under double taxation agreements (2022)(2023)

HTML

HS304 Claim form (2022)(2023)

PDF, 265258 KB, 3 pages

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HS304 Non-residents -— relief under double taxation agreements (2021)(2022)

HTML

HS304 Claim form (2021)(2022)

PDF, 498265 KB, 3 pages

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HS304 Non-residents –— relief under double taxation agreements (2020)(2021)

HTML

HS304 Claim form (2020)(2021)

PDF, 254498 KB, 3 pages

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HS304 Non-residents -— relief under Doubledouble Taxationtaxation Agreementsagreements (2019)(2020)

HTML

HS304 Claim form (2019)(2020)

PDF, 255254 KB, 3 pages

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Details

This guide explains how to claim part or full relief from UK tax on your UK income if you’re a non-resident and the country you live in has a double taxation agreement with the UK.

Published 4 July 2014
Last updated 6 April 20222023 + show all updates

  1. A new version of the helpsheet and form have been added for the 2022 to 2023 tax year. The helpsheet and form for 2019 have been removed.

  2. A new version of the helpsheet and form have been added for the 2021 to 2022 tax year. The helpsheets and forms for 2017 and 2018 have been removed.

  3. A new version of the helpsheet and form have been added for the 2020 to 2021 tax year.

  4. The helpsheet and claim form have been added for the tax year 2019 to 2020.

  5. A new version of the HS304 claim form for 2019 has been added.

  6. The helpsheet and claim form have been added for the tax year 2018 to 2019.

  7. The helpsheet and claim form have been added for the tax year 2017 to 2018.

  8. The helpsheet and claim form have been added for the tax year 2016 to 2017.

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

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

  11. First published.