Change of https://www.gov.uk/government/publications/dual-residents-hs302-self-assessment-helpsheet

Change description : 2026-04-06 00:15:00: The helpsheet and claim form for tax year 2026 have been added, and the versions for tax year 2022 have been removed. [Guidance and regulation]

Showing diff : 2025-04-06 00:36:50.044969276 +00:00..2026-04-06 00:30:44.695014963 +00:00

Guidance

Dual residency (Self Assessment helpsheet HS302)

Use the Self Assessment helpsheet to claim relief on dual residency, when there's a double taxation agreement between the UK and another country you live in.

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

Documents

Dual residents 20252026 (HS302)(HS302 )

HTML

Claim form for dual residents 20252026 (HS302)(HS302

PDF, 510278 KB, 4 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.

Dual residents 20242025 (HS302)

HTML

Claim form for dual residents 20242025 (HS302)

PDF, 291510 KB, 4 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.

Dual residents 20232024 (HS302)

HTML

Claim form for dual residents 20232024 (HS302)

PDF, 265291 KB, 4 pages

This file may not be suitable for users of assistive technology.

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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.

Dual residents 20222023 (HS302)

HTML

Claim form for dual residents 20222023 (HS302)

PDF, 274265 KB, 4 pages

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 helpsheet gives information on how to decide if you’re a dual resident and how to apply for relief from a double taxation agreement between the UK and the other country you’re living in.

Updates to this page

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

  2. The helpsheet and claim form for tax year 2025 have been added, and the versions for tax year 2021 have been removed.

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Update history

2026-04-06 00:15
The helpsheet and claim form for tax year 2026 have been added, and the versions for tax year 2022 have been removed.

2025-04-06 00:15
The helpsheet and claim form for tax year 2025 have been added, and the versions for tax year 2021 have been removed.

2024-04-06 00:15
The helpsheet and claim form for tax year 2023 to 2024 have been added, and the versions for tax year 2019 to 2020 have been removed.

2023-04-06 00:15
The helpsheet and claim form have been added for the tax year 2022 to 2023. The helpsheets and claim forms for 2019 have been removed.

2022-04-06 00:15
The helpsheet and claim form have been added for the tax year 2021 to 2022. The helpsheets and claim forms for 2017 and 2018 have been removed.