Overlap relief (Self Assessment helpsheet HS260)
Find out how to work out Foreign Tax Credit Relief if you have overlap profits or you're claiming overlap relief.
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This guide will help you to work out Foreign Tax Credit Relief (FTCR) if you’re now claiming overlap relief or you have overlap profits.
Use:
- working sheet 1 if you have overlap profits and need to work out FTCR
- working sheet 2 if you’re claiming overlap relief and need to work out the FTCR that will be recovered
Updates to this page
Last updated 6 April 2024 + show all updates
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The helpsheet and working sheets have been added for the tax year 2023 to 2024. The helpsheet and working sheets for the tax year 2019 to 2020 have been removed.
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The helpsheet and working sheets have been added for the tax year 2022 to 2023. The helpsheet and working sheets for the tax year 2018 to 2019 have been removed.
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We have added the helpsheet and worksheets for 2022. Helpsheets and worksheets from 2017 to 2018 have been removed.
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The helpsheet and working sheets have been added for the tax year 2020 to 2021.
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The helpsheet and working sheets have been added for the tax year 2019 to 2020.
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The helpsheet and working sheets have been added for the tax year 2018 to 2019.
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The helpsheet and working sheets have been added for the tax year 2017 to 2018.
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The helpsheet and working sheets have been added for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.