Original document : https://www.gov.uk/government/publications/dual-residents-hs302-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet and claim form for tax year 2025 have been added, and the versions for tax year 2021 have been removed. [Guidance and regulation]

Showing diff : 2024-04-06 00:12:23.734735459 +00:00..2025-04-06 00:36:50.044969276 +00:00

Guidance

Dual residency (Self Assessment helpsheet HS302)

Use the Self Assessment helpsheet to claim relief on dual residency, when there's a double taxation agreement between the UK and another country you live in.

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

Documents

Dual residents 20242025 (HS302)

HTML

Claim form for dual residents 20242025 (HS302)

PDF, 291510 KB, 4 pages

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Dual residents 20232024 (HS302)

HTML

Claim form for dual residents 20232024 (HS302)

PDF, 265291 KB, 4 pages

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Dual residents 20222023 (HS302)

HTML

Claim form for dual residents 20222023 (HS302)

PDF, 274265 KB, 4 pages

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Dual residents 20212022 (HS302)

HTML

Claim form for dual residents 20212022 (HS302)

PDF, 279274 KB, 4 pages

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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 helpsheet gives information on how to decide if you’re a dual resident and how to apply for relief from a double taxation agreement between the UK and the other country you’re living in.

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 claim form for tax year 2025 have been added, and the versions for tax year 2021 have been removed.

2024-04-06 00:15
The helpsheet and claim form for tax year 2023 to 2024 have been added, and the versions for tax year 2019 to 2020 have been removed.

2023-04-06 00:15
The helpsheet and claim form have been added for the tax year 2022 to 2023. The helpsheets and claim forms for 2019 have been removed.

2022-04-06 00:15
The helpsheet and claim form have been added for the tax year 2021 to 2022. The helpsheets and claim forms for 2017 and 2018 have been removed.