Tax equalisation (Self Assessment helpsheet HS212)
Use this helpsheet to understand tax equalisation and prepare tax returns for tax equalised individuals.
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This guide is used by professional advisers and employers who are preparing tax returns for tax equalised people. It covers arrangements between an employer and a foreign national working in the UK. This covers pay, tips, expenses, benefits and foreign earnings.
Updates to this page
Published 4 July 2014Last updated 6 April 2024 + show all updates
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The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
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The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
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The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2015 to 2018 have been removed.
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Guidance updated to include Tax equalisation 2021 (HS212).
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The 2019 to 2020 helpsheet has been added.
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The 2018 to 2019 helpsheet has been added.
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The 2017 to 2018 helpsheet has been added.
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The helpsheet has 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.