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Guidance

Income and benefits from transfers of assets abroad or from Non-Resident Trusts (Self Assessment helpsheet HS262)

Find out about income and benefits from the transfers of assets abroad or from Non-Resident Trusts.

Updates to this page

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

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

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

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

  4. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2017 to 2018 has been removed.

  5. A new version of the helpsheet has been added for the tax year 2021 to 2022.

  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 2019 to 2020 tax year.

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

  9. The helpsheet has been added for the tax year 2017 to 2018.

  10. The helpsheet has 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.

Documents

HS262 Income and benefits from transfers of assets abroad and income from Non-Resident Trusts (2026)

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HS262 Income and benefits from transfers of assets abroad and income from Non-Resident Trusts (2025)

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HS262 Income and benefits from transfers of assets abroad and income from Non-Resident Trusts (2024)

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HS262 Income and benefits from transfers of assets abroad and income from Non-Resident Trusts (2023)

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Details

This helpsheet explains the rules on income and benefits you get from transfers of assets abroad or from Non-Resident Trusts.

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