Guidance: Overlap relief: HS260 Self Assessment helpsheet

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

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

Source: HMRC

Guidance: Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements: HS340 Self Assessment helpsheet

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

This guide will help you fill in the other tax reliefs section of your tax return. This covers interest and alternative finance payments eligibility for relief on qualifying loans and alternative finance arrangements.

Source: HMRC