Original document : https://www.gov.uk/government/publications/overlap-relief-hs260-self-assessment-helpsheet

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

Showing diff : 2024-04-05 23:22:53.049698092 +00:00..2025-04-05 23:47:13.404852213 +00:00

Guidance

Overlap relief (Self Assessment helpsheet HS260)

Find out how to work out Foreign Tax Credit Relief if you have overlap profits or you're claiming overlap relief.

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

Documents

HS260 Overlap relief (2024)(2025)

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HS260 Working sheet 1 (2024)(2025) — overlapping basis periods and Foreign Tax Credit Relief claims

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HS260 Working sheet 2 (2024)(2025) — Overlap relief and Foreign Tax Credit Relief

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HS260 Overlap relief (2023)(2024)

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HS260 Working sheet 1 (2023)(2024) — overlapping basis periods and Foreign Tax Credit Relief claims

PDF, 5152.1 KB, 1 page

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HS260 Working sheet 2 (2023)(2024) — Overlap relief and Foreign Tax Credit Relief

PDF, 266271 KB, 1 page

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HS260 Overlap relief (2022)(2023)

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HS260 Working sheet 1 (2022)(2023) — overlapping basis periods and Foreign Tax Credit Relief claims

PDF, 54.751 KB, 1 page

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HS260 Working sheet 2 (2022)(2023) — Overlap relief and Foreign Tax Credit Relief

PDF, 270266 KB, 1 page

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HS260 Overlap relief (2021)(2022)

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HS260 Working sheet 1 (2021)(2022) — overlapping basis periods and Foreign Tax Credit Relief claims

PDF, 49.754.7 KB, 1 page

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HS260 Working sheet 2 (2021)(2022) — overlapOverlap relief and Foreign Tax Credit Relief

PDF, 265270 KB, 1 page

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Details

This guide will help you to work out Foreign Tax Credit Relief (FTCR) if you’re now claiming overlap relief or you have overlap profits.

Use:

  • working sheet 1 if you have overlap profits and need to work out FTCR
  • working sheet 2 if you’re claiming overlap relief and need to work out the FTCR that will be recovered

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 00:30
The helpsheet and working sheets have been added for the tax year 2024 to 2025. The helpsheet and working sheets for the tax year 2020 to 2021 have been removed.

2024-04-06 00:15
The helpsheet and working sheets have been added for the tax year 2023 to 2024. 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 have been added for the tax year 2022 to 2023. The helpsheet and working sheets for the tax year 2018 to 2019 have been removed.

2022-04-06 00:15
We have added the helpsheet and worksheets for 2022. Helpsheets and worksheets from 2017 to 2018 have been removed.