Where an individual includes foreign income on their self assessment tax return, and they paid tax on that income overseas, they may be able to claim FTCR in their return. The rules for claiming FTCR can be challenging to apply, as explained in an earlier article.

HMRC has published a survey seeking feedback on the guidance and support available for FTCR claims. In particular, HMRC is asking for views on: 

• the areas that cause most difficulty when making a claim;
• which sources of information are used; 
• the extent to which HMRC’s guidance is useful in making a claim for FTCR;
• how HMRC’s guidance could be improved; and
• other ways in which HMRC could provide support.  

HMRC says that the survey will take up to ten minutes to complete and that all responses are anonymous. The closing date is 21 April 2026.

Any questions about the survey, including how the feedback will be used, should be directed to customerinsightteam@hmrc.gov.uk.