Original document : https://www.gov.uk/government/publications/income-and-benefits-from-transfers-of-assets-abroad-and-income-from-non-resident-trusts-hs262-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet for the 2025 to 2026 tax year has been added and the version for the 2021 to 2022 tax year has been removed. [Guidance and regulation]

Showing diff : 2024-04-05 23:54:24.937542298 +00:00..2025-04-05 23:18:06.721242175 +00:00

Guidance

Income and benefits from transfers of assets abroad or from Non-Resident Trusts (Self Assessment helpsheet HS262)

Find out about income and benefits from the transfers of assets abroad or from Non-Resident Trusts.

From:: HM Revenue & Customs
Published: 4 July 2014
Last updated: 6 April ~~2024~~2025 — See all updates

Documents

HS262 Income and benefits from transfers of assets abroad and income from Non-Resident Trusts (2024)(2025)

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HS262 Income and benefits from transfers of assets abroad and income from Non-Resident Trusts (2023)(2024)

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HS262 Income and benefits from transfers of assets abroad and income from Non-Resident Trusts (2022)(2023)

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HS262 Income and benefits from transfers of assets abroad and income from Non-Resident Trusts (2021)(2022)

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Details

This helpsheet explains the rules on income and benefits you get from transfers of assets abroad or from Non-Resident Trusts.

Published 4 July 2014

Last updated 6 April ~~2024~~ ~~+ show~~2025 href="#full-history">+ show all updates

Update history

2025-04-06 00:15
The helpsheet for the 2025 to 2026 tax year has been added and the version for the 2021 to 2022 tax year has been removed.

2024-04-06 00:30
The helpsheet for the 2024 to 2025 tax year has been added and the version for the 2020 to 2021 tax year has been removed.

2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2017 to 2018 has been removed.

2022-04-06 00:15
A new version of the helpsheet has been added for the tax year 2021 to 2022.