Original document : https://www.gov.uk/government/publications/remittance-basis-hs264-self-assessment-helpsheet

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

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Guidance

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Find out about paying tax on the remittance basis if you're a UK resident who has foreign income and gains but do not live in the UK.

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

Documents

Remittance basis 20242025 (HS264)

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Remittance basis 20232024 (HS264)

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Remittance basis 20222023 (HS264)

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Remittance basis 20212022 (HS264)

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Details

The remittance basis is an alternative tax treatment that’s available to individuals who are resident but do not live permanently in the UK and have foreign income and gains.

The guide tells you how to fill in the foreign pages of the tax return.

It also covers:

  • Special Withholding Tax
  • foreign pensions
  • income from land and property abroad

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 for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

2024-04-06 00:01
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 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 2018 to 2019 has been removed.

2022-04-06 09:00
A new version of the helpsheet has been added for the tax year 2021 to 2022 and we have removed helpsheets for 2017 and 2018.