Guidance
Foreign income toolkit
Get help if you're a tax agent or adviser who has clients with foreign income to declare on Self Assessment tax returns.
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On 6 April 2025 the foreign income and gains regime replaced the remittance basis. If you make a claim for relief under the regime, you鈥檒l not pay tax on your eligible foreign income and gains.
You can聽check if you can claim relief under the foreign income and gains regime.
The guidance in this toolkit applies from 6 April 2021 to 5 April 2022.聽
This toolkit gives help and support to tax agents and advisers to:
- consider if taxable remittances of income and gains have been made by a taxpayer who has used the remittance basis聽
- find out about common errors on foreign income in tax returns
Updates to this page
Published 6 December 2022
Last updated 16 May 2025
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On 6 April 2025 the foreign income and gains regime replaced the remittance basis.
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First published.