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.

Documents

Claim form for dual residents 2024 (HS302)

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Claim form for dual residents 2023 (HS302)

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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 [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Claim form for dual residents 2022 (HS302)

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 [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Claim form for dual residents 2021 (HS302)

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 [email protected]. 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 2024 + show all updates
  1. 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.

  2. 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.

  3. 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.

  4. The helpsheet and claim form have been added for the tax year 2020 to 2021.

  5. The helpsheet and claim form have been added for the tax year 2019 to 2020.

  6. Question 4 asking whether you were born before 1948 has been removed from the HS302 2019 pdf form.

  7. Updated to change references from Burma to Myanmar.

  8. The helpsheet and claim form have been added for the tax year 2018 to 2019.

  9. The helpsheet and claim form have been added for the tax year 2017 to 2018.

  10. The helpsheet and claim form have been added for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  12. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  13. First published.

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