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Guidance

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

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

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

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

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

  3. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  4. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  5. 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. A new version of the helpsheet has been added for the tax year 2020 to 2021.

  7. A new version of the helpsheet has been added for the tax year 2019 to 2020.

  8. Information about the relief received for foreign pensions has been updated.

  9. The information about Boxes 5 and 6 Dividends from foreign companies has been updated.

  10. Example 3 on the HS264 Remittance basis (2019) helpsheet has been updated.

  11. The helpsheet has been added for the tax year 2018 to 2019.

  12. The helpsheet have been added for the tax year 2017 to 2018.

  13. The helpsheet has been added for the tax year 2016 to 2017.

  14. Information added for Box 4 Dividends from foreign companies taxed using the remittance basis in an earlier year.

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

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

  17. First published.

Documents

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

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Remittance basis 2025 (HS264)

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Remittance basis 2024 (HS264)

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Remittance basis 2023 (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

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