Guidance

Income and benefits from transfers of assets abroad or from Non-Resident Trusts (Self Assessment helpsheet HS262)

Find out about income and benefits from the transfers of assets abroad or from Non-Resident Trusts.

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This helpsheet explains the rules on income and benefits you get from transfers of assets abroad or from Non-Resident Trusts.

Published 4 July 2014

Last updated 6 April ~~2025~~2026 + show all updates

6 April 2026
The helpsheet for the tax year 2025 to 2026 has been added and the version for the tax year 2021 to 2022 has been removed.

6 April 2025
The helpsheet for the 2025 to 2026 tax year has been added and the version for the 2021 to 2022 tax year has been removed.
6 April 2024
The helpsheet for the 2024 to 2025 tax year has been added and the version for the 2020 to 2021 tax year has been removed.
6 April 2023
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2017 to 2018 has been removed.
6 April 2022
A new version of the helpsheet has been added for the tax year 2021 to 2022.
6 April 2021
A new version of the helpsheet has been added for the tax year 2020 to 2021.
6 April 2020
A new version of the helpsheet has been added for the 2019 to 2020 tax year.
6 April 2019
The helpsheet has been added for the tax year 2018 to 2019.
6 April 2018
The helpsheet has been added for the tax year 2017 to 2018.
21 April 2017
The helpsheet has been added for the tax year 2016 to 2017.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
6 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.