Guidance

Limit on Income Tax reliefs (Self Assessment helpsheet HS204)

Find out the total amount of certain Income Tax reliefs that can be used to reduce your total taxable income and complete your Self Assessment tax return.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20232024 — See all updates

Documents

HS204 Limit on Income Tax reliefs (2023)(2024)

HTML

Working sheet 1: Adjusted total income limit (2023)(2024)

PDF, 173318 KB, 1 page

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Working sheet 2: record your losses (2023)(2024)

PDF, 176321 KB, 1 page

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HS204 Limit on Income Tax reliefs (2022)(2023)

HTML

Working sheet 1: Adjusted total income limit (2022)(2023)

PDF, 165173 KB, 1 page

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Working sheet 2: record your losses (2022)(2023)

PDF, 168176 KB, 1 page

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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.

HS204 Limit on Income Tax reliefs (2021)(2022)

HTML

Working sheet 1: Adjusted total income limit (2021)(2022)

PDF, 166165 KB, 1 page

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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.

Working sheet 2: record your losses (2021)(2022)

PDF, 170168 KB, 1 page

This file may not be suitable for users of assistive technology.

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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.

HS204 Limit on Income Tax reliefs (2020)(2021)

HTML

Working sheet 1: Adjusted total income limit (2020)(2021)

PDF, 165166 KB, 1 page

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Working sheet 2: record your losses (2020)(2021)

PDF, 170 KB, 1 page

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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 explains the limits if you’re claiming certain Income Tax reliefs. It includes:

  • Trade Loss Relief
  • Property Loss Relief
  • Post cessation Trade and Property Reliefs
  • Employment Loss Relief
  • Losses on Deeply Discounted Securities
  • Share Loss Relief
  • Qualifying Loan Interest
Published 4 July 2014
Last updated 6 April 20232024 + show all updates

  1. Helpsheet and working sheets 1 and 2 have been added for the tax year 2023 to 2024. Helpsheet and working sheets for 2019 to 2020 have been removed.

  2. Helpsheet and working sheets 1 and 2 have been added for the tax year 2022 to 2023. Helpsheet and working sheets for 2019 removed.

  3. Helpsheet and working sheets 1 and 2 have been added for the tax year 2021 to 2022. Helpsheet and working sheets for 2018 removed.

  4. Helpsheet and working sheets 1 and 2 have been added for the tax year 2020 to 2021.

  5. Helpsheet and working sheets 1 and 2 have been added for the tax year 2019 to 2020.

  6. The 2018 to 2019 HS204 helpsheet and related working sheets have been added to the page.

  7. The 2017 to 2018 helpsheet and working sheets have been added to this page.

  8. The 2016 to 2017 helpsheet and working sheets have been added to this page.

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

  10. HS204 limit on Income Tax reliefs (2014) and HS204 working sheet 1 (2015) have been updated.

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

  12. First published.