Guidance

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Find out about paying tax on the remittance basis if ~~you're~~you’re a UK resident who has foreign income and gains but do not live in the UK.

From:: HM Revenue & Customs
Published: 4 July 2014
Last updated: 6 April ~~2025~~2026 — See all updates

Documents

HS264 Remittance basisof pre-6 April 2025 (HS264)foreign income and gains, and the temporary repatriation facility (TRF)

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Remittance basis 20242025 (HS264)

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Remittance basis 20232024 (HS264)

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Remittance basis 20222023 (HS264)

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Details

The remittance basis is an alternative tax treatment that’s available to individuals who are resident but do not live permanently in the UK and have foreign income and gains.

The guide tells you how to fill in the foreign pages of the tax return.

It also covers:

Special Withholding Tax
foreign pensions
income from land and property abroad

Published 4 July 2014

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

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

6 April 2025
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
6 April 2024
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
6 April 2023
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
6 April 2022
A new version of the helpsheet has been added for the tax year 2021 to 2022 and we have removed helpsheets for 2017 and 2018.
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 tax year 2019 to 2020.
13 December 2019
Information about the relief received for foreign pensions has been updated.
10 December 2019
The information about Boxes 5 and 6 Dividends from foreign companies has been updated.
27 June 2019
Example 3 on the HS264 Remittance basis (2019) helpsheet has been updated.
11 April 2019
The helpsheet has been added for the tax year 2018 to 2019.
6 April 2018
The helpsheet have been added for the tax year 2017 to 2018.
6 April 2017
The helpsheet has been added for the tax year 2016 to 2017.
24 August 2016
Information added for Box 4 Dividends from foreign companies taxed using the remittance basis in an earlier year.
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.

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Documents

HS264 Remittance basisof pre-6 April 2025 (HS264)foreign income and gains, and the temporary repatriation facility (TRF)

Remittance basis 20242025 (HS264)

Remittance basis 20232024 (HS264)

Remittance basis 20222023 (HS264)

Details

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