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

Published 4 July 2014

Last updated 6 April 2022
+ show all updates

  1. 6 April 2022

    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.

  2. 6 April 2021

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

  3. 6 April 2020

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

  4. 13 December 2019

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

  5. 10 December 2019

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

  6. 27 June 2019

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

  7. 11 April 2019

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

  8. 6 April 2018

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

  9. 6 April 2017

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

  10. 24 August 2016

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

  11. 6 April 2016

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

  12. 6 April 2015

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

  13. 4 July 2014

    First published.

Published 4 July 2014

Last updated 6 April 2022
+ show all updates

  1. 6 April 2022

    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.

  2. 6 April 2021

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

  3. 6 April 2020

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

  4. 13 December 2019

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

  5. 10 December 2019

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

  6. 27 June 2019

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

  7. 11 April 2019

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

  8. 6 April 2018

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

  9. 6 April 2017

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

  10. 24 August 2016

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

  11. 6 April 2016

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

  12. 6 April 2015

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

  13. 4 July 2014

    First published.