Guidance

Limit on Income Tax reliefs (Self Assessment helpsheet HS204)

Find out the total amount of certain Income Tax reliefs that can be used to reduce your total taxable income and complete your Self Assessment tax return.

• From: HM Revenue & Customs
• Published: 4 July 2014
• Last updated: 6 April 2024 — See all updates

Documents

HS204 Limit on Income Tax reliefs (2024)

HTML

Working sheet 1: Adjusted total income limit (2024)

PDF, 318 KB, 1 page

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Working sheet 2: record your losses (2024)

PDF, 321 KB, 1 page

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HS204 Limit on Income Tax reliefs (2023)

HTML

Working sheet 1: Adjusted total income limit (2023)

PDF, 173 KB, 1 page

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Working sheet 2: record your losses (2023)

PDF, 176 KB, 1 page

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HS204 Limit on Income Tax reliefs (2022)

HTML

Working sheet 1: Adjusted total income limit (2022)

PDF, 165 KB, 1 page

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Working sheet 2: record your losses (2022)

PDF, 168 KB, 1 page

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HS204 Limit on Income Tax reliefs (2021)

HTML

Working sheet 1: Adjusted total income limit (2021)

PDF, 166 KB, 1 page

This file may not be suitable for users of assistive technology.

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 different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Working sheet 2: record your losses (2021)

PDF, 170 KB, 1 page

This file may not be suitable for users of assistive technology.

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 different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This guide explains the limits if you’re claiming certain Income Tax reliefs. It includes:

• Trade Loss Relief
• Property Loss Relief
• Post cessation Trade and Property Reliefs
• Employment Loss Relief
• Losses on Deeply Discounted Securities
• Share Loss Relief
• Qualifying Loan Interest

Published 4 July 2014
Last updated 6 April 2024 + show all updates

1. 6 April 2024

   Helpsheet and working sheets 1 and 2 have been added for the tax year 2023 to 2024. Helpsheet and working sheets for 2019 to 2020 have been removed.

2. 6 April 2023

   Helpsheet and working sheets 1 and 2 have been added for the tax year 2022 to 2023. Helpsheet and working sheets for 2019 removed.

3. 6 April 2022

   Helpsheet and working sheets 1 and 2 have been added for the tax year 2021 to 2022. Helpsheet and working sheets for 2018 removed.

4. 6 April 2021

   Helpsheet and working sheets 1 and 2 have been added for the tax year 2020 to 2021.

5. 7 April 2020

   Helpsheet and working sheets 1 and 2 have been added for the tax year 2019 to 2020.

6. 6 April 2019

   The 2018 to 2019 HS204 helpsheet and related working sheets have been added to the page.

7. 6 April 2018

   The 2017 to 2018 helpsheet and working sheets have been added to this page.

8. 6 April 2017

   The 2016 to 2017 helpsheet and working sheets have been added to this page.

9. 6 April 2016

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

10. 26 October 2015

    HS204 limit on Income Tax reliefs (2014) and HS204 working sheet 1 (2015) have been updated.

11. 6 April 2015

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

12. 4 July 2014

    First published.