Original document : https://www.gov.uk/government/publications/limit-on-income-tax-reliefs-hs204-self-assessment-helpsheet

Change description : 2025-04-06 00:30:00: Helpsheet and working sheets 1 and 2 have been added for the tax year 2024 to 2025. Helpsheet and working sheets for 2020 to 2021 have been removed. [Guidance and regulation]

Showing diff : 2024-04-05 23:08:18.747213146 +00:00..2025-04-05 23:51:35.321878478 +00:00

Guidance

Limit on Income Tax reliefs (Self Assessment helpsheet HS204)

Find out the total amount of certain Income Tax reliefs that can be used to reduce your total taxable income and complete your Self Assessment tax return.

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

Documents

HS204 Limit on Income Tax reliefs (2024)(2025)

HTML

Working sheet 1: Adjusted total income limit (2024)(2025)

PDF, 318174 KB, 1 page

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.

Working sheet 2: record your losses (2024)(2025)

PDF, 321177 KB, 1 page

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.

HS204 Limit on Income Tax reliefs (2023)(2024)

HTML

Working sheet 1: Adjusted total income limit (2023)(2024)

PDF, 173318 KB, 1 page

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.

Working sheet 2: record your losses (2023)(2024)

PDF, 176321 KB, 1 page

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.

HS204 Limit on Income Tax reliefs (2022)(2023)

HTML

Working sheet 1: Adjusted total income limit (2022)(2023)

PDF, 165173 KB, 1 page

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.

Working sheet 2: record your losses (2022)(2023)

PDF, 168176 KB, 1 page

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.

HS204 Limit on Income Tax reliefs (2021)(2022)

HTML

Working sheet 1: Adjusted total income limit (2021)(2022)

PDF, 166165 KB, 1 page

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.

Working sheet 2: record your losses (2021)(2022)

PDF, 170168 KB, 1 page

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 explains the limits if you’re claiming certain Income Tax reliefs. It includes:

  • Trade Loss Relief
  • Property Loss Relief
  • Post cessation Trade and Property Reliefs
  • Employment Loss Relief
  • Losses on Deeply Discounted Securities
  • Share Loss Relief
  • Qualifying Loan Interest

Updates to this page

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

Sign up for emails or print this page

Update history

2025-04-06 00:30
Helpsheet and working sheets 1 and 2 have been added for the tax year 2024 to 2025. Helpsheet and working sheets for 2020 to 2021 have been removed.

2024-04-06 00:01
Helpsheet and working sheets 1 and 2 have been added for the tax year 2023 to 2024. Helpsheet and working sheets for 2019 to 2020 have been removed.

2023-04-06 00:15
Helpsheet and working sheets 1 and 2 have been added for the tax year 2022 to 2023. Helpsheet and working sheets for 2019 removed.

2022-04-06 00:15
Helpsheet and working sheets 1 and 2 have been added for the tax year 2021 to 2022. Helpsheet and working sheets for 2018 removed.