Guidance

Non-residents savings and investment income (Self Assessment helpsheet HS300)

How to work out your taxable income from UK savings and investments if you’re not resident in the UK.

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

Documents

HS300 Non-residents and investment income (2023)(2024)

HTML

Working sheet: maximum income (2023)(2024)

PDF, 180191 KB, 2 pages

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HS300 Non-residents and investment income (2022)(2023)

HTML

Working sheet: maximum income (2022)(2023)

PDF, 183180 KB, 2 pages

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.

HS300 Non-residents and investment income (2021)(2022)

HTML

Working sheet: maximum income (2021)(2022)

PDF, 177183 KB, 2 pages

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

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HS300 Non-residents and investment income (2020)(2021)

HTML

Working sheet: maximum income (2020)(2021)

PDF, 176177 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 for people who are not resident in the UK. It explains how income from UK savings and investments is taxable. It covers interest or alternative finance receipts from banks or building societies, unit trusts, National Savings and Investment products or dividends from UK companies.

Published 4 July 2014
Last updated 6 April 20232024 + show all updates

  1. The helpsheet and working sheet for tax year 2023 to 2024 have been added, and the versions for tax year 2019 to 2020 have been removed.

  2. The helpsheet and working sheet for tax year 2022 to 2023 have been added, and the versions for tax year 2018 to 2019 have been removed.

  3. The HS300 working sheet: maximum income (2022) has been replaced. The formula for box 23 has been updated.

  4. A new version of the form and notes have been added for the 2021 to 2022 tax year. The form and notes for 2018 have been removed.

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

  6. The working sheet: maximum income 2020 has been updated with a new version.

  7. A new version of the form and notes have been added for the 2019 to 2020 tax year.

  8. The helpsheet and working sheet have been added for the tax year 2018 to 2019.

  9. The helpsheet and working sheet have been added for the tax year 2017 to 2018.

  10. The helpsheet and working sheet have 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. New version of HS300 working sheet added.

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

  14. First published.