UK/USA Double Taxation Convention - Forms Available To Claim Relief

Please note that these forms are designed for use in connection with the Double Taxation Convention that has been in force since 1980. A new treaty has been agreed between the UK and the USA. Separate claim forms are available for any claim made under the terms of the new Convention.

Further information about the correct claim form to use is contained in a special Tax Bulletin that was published on 1 April 2003

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 (44K)

  • 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/Corporation (47K)

  • 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.

Form US/Direct Investor Corporation/Credit (41K)

  • Claim to payment of UK tax credit

This form is for a US business or concern wanting to claim payment of tax credit attached to dividends paid by a UK company which meets the ownership and other tests set out in Article 10(2)(a)(i) of the UK/USA Double Taxation Convention.

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