Tax equalisation (Self Assessment helpsheet HS212)
Use this helpsheet to understand tax equalisation and prepare tax returns for tax equalised individuals.
- From:
- HM Revenue & Customs
- Published
- 4 July 2014
- Last updated
-
67 April20242025 — See all updates
Documents
Details
This guide is used by professional advisers and employers who are preparing tax returns for tax equalised people. It covers arrangements between an employer and a foreign national working in the UK. This covers pay, tips, expenses, benefits and foreign earnings.
Updates to this page
Published 4 July 2014
Last updated 67 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-04-07 08:00
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 00:15
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 00:15
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2015 to 2018 have been removed.
Details
This guide is used by professional advisers and employers who are preparing tax returns for tax equalised people. It covers arrangements between an employer and a foreign national working in the UK. This covers pay, tips, expenses, benefits and foreign earnings.
Updates to this page
Published 4 July 2014
Last updated 67 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-04-07 08:00
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 00:15
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 00:15
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2015 to 2018 have been removed.
Details
This guide is used by professional advisers and employers who are preparing tax returns for tax equalised people. It covers arrangements between an employer and a foreign national working in the UK. This covers pay, tips, expenses, benefits and foreign earnings.
Updates to this page
Sign up for emails or print this page
Update history
2025-04-07 08:00
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 00:15
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 00:15
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2015 to 2018 have been removed.