UncategorizedGuidance: Overlap relief (Self Assessment helpsheet HS260) Find out how to work out Foreign Tax Credit Relief if you have overlap profits or you’re claiming overlap relief. Policy paper: The Multinational Top-up Tax (Pillar 2 territories, qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes) Regulations 2025 Guidance: Qualifying care relief for carers (Self Assessment helpsheet HS236)