Double Taxation Treaty Relief: Property Income Distributions paid by Real Estate Investment Trusts (UK-REITs) to non-residents of the UK

Forms available to claim relief

• Form UK-REIT DT-Individual (PDF 115K) - Claim to repayment of United Kingdom income tax deducted from property income dividends paid by UK Real Estate Investment Trusts (‘UK-REITs’)
  For use by an Individual resident of a country with which the UK has a double taxation treaty that provides for relief from UK income tax on dividends arising in the UK.
• Form UK-REIT DT-Company (PDF 129K) - Claim to repayment of United Kingdom income tax deducted from property income dividends paid by UK Real Estate Investment Trusts (‘UK-REITs’)
  This form is for a Company resident in a country with which the UK has a double taxation treaty that provides for relief from UK income tax on dividends arising in the UK.