Original document : https://www.gov.uk/government/publications/calculating-foreign-tax-credit-relief-on-income-hs263-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet and working sheets for the tax year 2024 to 2025 have been added. The helpsheet and working sheets for the tax year 2020 to 2021 have been removed. [Guidance and regulation]

Showing diff : 2024-04-05 23:04:51.205799305 +00:00..2025-04-05 23:39:23.588237086 +00:00

Guidance

Relief for foreign tax paid (Self Assessment helpsheet HS263)

Use the Self Assessment helpsheet (HS263) to work out tax credit relief on income that you've paid foreign tax on.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20242025 — See all updates

Documents

Relief for Foreign Tax Paid 20242025 (HS263)

HTML

Working sheet 1 for income 20242025

PDF, 222220 KB, 3 pages

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Working sheet 2 for Capital Gains Tax 20242025

PDF, 307304 KB, 2 pages

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Relief for Foreign Tax Paid 20232024 (HS263)

HTML

Working sheet 1 for income 20232024

PDF, 230222 KB, 3 pages

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Working sheet 2 for Capital Gains Tax 20232024

PDF, 314307 KB, 2 pages

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Relief for Foreign Tax Paid 20222023 (HS263)

HTML

Working sheet 1 for income 20222023

PDF, 229230 KB, 3 pages

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Working sheet 2 for Capital Gains Tax 20222023

PDF, 298314 KB, 2 pages

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Relief for Foreign Tax Paid 20212022 (HS263)

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Working sheet 1 for income 20212022

PDF, 710229 KB, 63 pages

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Working sheet 2 for Capital Gains Tax 20212022

PDF, 778298 KB, 2 pages

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Details

If you’ve already paid foreign tax on your income which is also chargeable to UK tax, use this guide to work out how to claim Foreign Tax Credit Relief.

The guide can also help with foreign dividends and reliefs against Capital Gains Tax.

Updates to this page

Published 4 July 2014
Last updated 6 April 2024 + show2025 href="#full-history">+ show all updates

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Update history

2025-04-06 00:15
The helpsheet and working sheets for the tax year 2024 to 2025 have been added. The helpsheet and working sheets for the tax year 2020 to 2021 have been removed.

2024-04-06 00:01
The helpsheet and working sheets for the tax year 2023 to 2024 have been added. The helpsheet and working sheets for the tax year 2019 to 2020 have been removed.

2023-04-06 00:15
The helpsheet and working sheets for the tax year 2022 to 2023 have been added. The helpsheet and working sheets for the tax year 2018 to 2019 have been removed.

2022-04-06 00:15
Helpsheet and working sheets for the tax year 2021 to 2022 have been added. Helpsheet and working sheets for 2018 have been removed.