Change of https://www.gov.uk/government/publications/calculating-foreign-tax-credit-relief-on-income-hs263-self-assessment-helpsheet

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

Showing diff : 2025-04-05 23:39:23.588237086 +00:00..2026-04-06 00:29:59.179324090 +00:00

Guidance

Relief for foreign tax paid (Self Assessment helpsheet HS263)

Use the Self Assessment helpsheet (HS263) to work out tax credit relief on income that you've paid foreign tax on.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20252026 — See all updates

Documents

Relief for Foreign Tax Paid 20252026 (HS263)

HTML

Working sheet 1 for income 20252026

PDF, 220230 KB, 3 pages

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Working sheet 2 for Capital Gains Tax 20252026

PDF, 304315 KB, 2 pages

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Relief for Foreign Tax Paid 20242025 (HS263)

HTML

Working sheet 1 for income 20242025

PDF, 222220 KB, 3 pages

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Working sheet 2 for Capital Gains Tax 20242025

PDF, 307304 KB, 2 pages

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Relief for Foreign Tax Paid 20232024 (HS263)

HTML

Working sheet 1 for income 20232024

PDF, 230222 KB, 3 pages

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Working sheet 2 for Capital Gains Tax 20232024

PDF, 314307 KB, 2 pages

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Relief for Foreign Tax Paid 20222023 (HS263)

HTML

Working sheet 1 for income 20222023

PDF, 229230 KB, 3 pages

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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 for Capital Gains Tax 20222023

PDF, 298314 KB, 2 pages

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Details

If you’ve already paid foreign tax on your income which is also chargeable to UK tax, use this guide to work out how to claim Foreign Tax Credit Relief.

The guide can also help with foreign dividends and reliefs against Capital Gains Tax.

Updates to this page

Published 4 July 2014
Last updated 6 April 20252026 + show all updates

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

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Update history

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

2025-04-06 00:15
The helpsheet and working sheets for the tax year 2024 to 2025 have been added. The helpsheet and working sheets for the tax year 2020 to 2021 have been removed.

2024-04-06 00:01
The helpsheet and working sheets for the tax year 2023 to 2024 have been added. 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 for the tax year 2022 to 2023 have been added. The helpsheet and working sheets for the tax year 2018 to 2019 have been removed.

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