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  • Claiming partial relief under a Double Taxation Agreement

    I am UK citizen and a a non-resident of a country with a Double Taxation Agreement with the UK. I want to claim partial relief of UK tax on part of my UK income for 2022-2023; I will be filing online using software. I am filling in the claim form HS304 to submit with my return; section 3(b) contains the declaration "I am excluding this income from my UK tax return other than box 20 on the Residence, remittance basis etc pages." I put the partial relief that I am claiming in box 22. However if I do this, the tax calculation produced by the software looks wrong: I obtain relief for tax that I am not paying. I get the same result if I calculate my tax manually using the notes for SA110. Is the HS304 form wrong? Should I actually include the income on which I am claiming partial relief in my tax return? Have I misunderstood something?