UK/Japan Double Taxation Convention (2006)
Forms available to claim relief for income paid after 1 January 2007
- Application for relief at source from UK income tax
- Claim to repayment of UK income tax
This form is for an individual who is a resident of Japan who wants to claim relief on UK pensions, purchased annuities, interest or royalties.
- Application for relief at source from UK income tax
- Claim to repayment of UK income tax
This form is for a Japanese company wanting to claim relief on UK interest (10% retained in the UK) or royalties.
- Application for relief at source from UK income tax
- Claim to repayment of UK income tax
This form is for use only by a Japanese entity wanting to claim full relief from UK tax under the terms of Article 11(3) of the double taxation treaty on UK interest.
UK Real Estate Investment Trusts (UK-REITs)
Forms are also available for residents of Japan to claim repayment of UK income tax (in most cases less 10% retained under the DTC) on Property Income Distributions paid by Real Estate Investment Trusts (UK-REITs)
