UK/USA Double Taxation Convention - forms available to claim relief

These forms are for claims under the Double Taxation Convention (DTC) that entered into force on 31 March 2003. Further information is contained in a special Tax Bulletin that was published on 1 April 2003 (Opens new window)

US Partnerships and LLCs wanting to claim relief under the UK/USA DTC should refer to HMRC DT Guidance Note No.3.

All of these forms are in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your machine. If you require this material in large print or Braille please contact HMRC Residency. To save a file to your hard drive, right click on the link and choose the save option.

• Form US/Individual 2002 (PDF 168K)
  • application for relief at source from UK Income Tax
  • claim to repayment of UK Income Tax

This form is for a US individual wanting to claim relief on UK pensions, purchased annuities, interest or royalties.

• Form US/Company 2002 (PDF 197K)
  • application for relief at source from UK Income Tax
  • claim to repayment of UK Income Tax

This form is for a US business or concern wanting to claim relief on UK interest or royalties.

UK Real Estate Investment Trusts (UK-REITs)

Forms are also available for US residents to claim repayment of UK Income Tax (less 15 per cent retained under the DTC) on Property Income Distributions paid by Real Estate Investment Trusts (UK-REITs)

• Form UK-REIT DT Individual (PDF 114K) is for use by a US individual.
• Form US-Company UK-REIT (PDF 144K) is for use by a US business or concern.