Guidance

Foreign Tax Credit Relief for Capital Gains of Trusts and Estates of deceased persons (Self Assessment helpsheet HS390)

Use this helpsheet to work out Foreign Tax Credit Relief for Capital Gains and how to complete the Trust and Estate tax return.

Documents

Working sheets for Foreign Tax Credit Relief for Capital Gains Tax 2017

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Working sheets for Foreign Tax Credit Relief for Capital Gains Tax 2016

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Working sheets for Foreign Tax Credit Relief for Capital Gains Tax 2015

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Details

This guide is to help calculate how much Foreign Tax Credit Relief you can claim against Capital Gains for a Trust or Estate of a deceased person.

From 6 April 2019, the Self Assessment helpsheet HS390 has been merged with Relief for Foreign Tax Paid: HS263 Self Assessment helpsheet..

Updates to this page

Published 4 July 2014
Last updated 10 July 2019 + show all updates
  1. The helpsheet and working sheet for the tax year 2017 to 2018 have been added.

  2. The helpsheet and working sheets have been added for the tax year 2016 to 2017.

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

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

  5. First published.

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