Guidance

Foreign tax credit relief and capital gains (Self Assessment helpsheet HS261)

Find out about the foreign tax credit relief available against your capital gains.

• From: HM Revenue & Customs
• Published: 4 July 2014
• Last updated: 10 July 2019 — See all updates

Documents

HS261 Foreign Tax Credit Relief: Capital Gains (2018)

HTML

HS261 Working Sheet (2018)

PDF, 292 KB, 2 pages

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HS261 Foreign Tax Credit Relief: Capital Gains (2017)

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HS261 Working Sheet (2017)

PDF, 832 KB, 2 pages

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HS261 Foreign tax credit relief: Capital Gains (2016)

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HS261 Working Sheet (2016)

PDF, 661 KB, 2 pages

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HS261 Foreign tax credit relief: Capital Gains (2015)

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HS261 Working Sheet (2015)

PDF, 285 KB, 2 pages

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Details

This guide will help you to work out foreign tax credit relief available against your capital gains. It explains the relief under the terms of a Double Taxation Agreement.

From 6 April 2019 HS261 has been merged with Relief for Foreign Tax Paid: HS263 Self Assessment helpsheet.

Published 4 July 2014
Last updated 10 July 2019 + show all updates

1. 10 July 2019

   The helpsheet and working sheet have been added for the tax year 2017 to 2018.

2. 6 April 2017

   The helpsheet and working sheet have been added for the tax year 2016 to 2017.

3. 6 April 2016

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

4. 22 April 2015

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

5. 4 July 2014

   First published.