Change of https://www.gov.uk/government/publications/tax-equalisation-hs212-self-assessment-helpsheet

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

Showing diff : 2025-04-07 07:00:57.718011169 +00:00..2026-04-05 23:33:44.274387515 +00:00

Guidance

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
76 April 20252026 — See all updates

Documents

Tax equalisation 20252026 (HS212)

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Tax equalisation 20242025 (HS212)

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Tax equalisation 20232024 (HS212)

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Tax equalisation 20222023 (HS212)

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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 76 April 20252026 + show all updates

  2. The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

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Update history

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

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.