Whether you're resident in the UK and have income and/or gains in another country or you're not resident in the UK but have income and/or gains in the UK, you may be able to claim tax relief or exemption so that you don't end up paying tax twice.
On this page:
If you are not resident in the UK but have UK income and want to make a claim for UK tax relief or exemption - or claim back tax already paid - under a double taxation agreement, you need to:
The type of income you can claim for in this way includes:
To find out about claiming tax relief for dividend income from UK Real Estate Investment Trusts (UK-REITs) and Property Authorised Investment Funds (AIFs), read the section 'Claiming relief on income from UK-REITs and Property AIFs' below.
For the countries listed below, you'll need to use a specific claim form.
For all other countries you should use the standard claim form DT/Individual.
Note that the same country-specific or standard form can be used for both claiming tax relief or applying for a tax refund.
Income from UK Real Estate Investment Trusts (UK-REITs) and Property Authorised Investment Funds (PAIFs) is taxed before you receive it. Since January 2007, you can claim a refund on all or part of this tax under the terms of certain double taxation agreements - follow the link below to find out more.
If the double taxation agreement between the UK and the country in which you are resident provides for relief on property income distributions, use form UK-REIT DT-Individual to claim a refund.
Your completed form needs to be certified by the tax authority of the country in which you are resident before it is sent to HMRC. The overseas country needs to confirm your status as a tax resident of that country, and hence your eligibility for tax relief under the double taxation agreement. The tax authority will then either send the certified form direct to HMRC or return it to you to forward to the address on the form.
If you're UK resident, you can find out how to claim relief or exemption (from foreign tax) for income or capital gains you receive abroad by referring to the country specific section of HMRC's double taxation manual. For some countries you'll need to complete a claim form but for others you'll have to send a letter. After you've checked which applies to you, read the relevant section below.
You will need to fill in a claim form from the relevant country's tax authority. When completed, you should send it to HMRC, who will certify the form if the conditions for the claim are met.
If you don't need to complete a specific form, HMRC can provide a letter - called a 'certificate of residence' - to confirm you were resident in the UK for a particular period, if the conditions for the claim are met. You can apply for a certificate of residence by following the link below.
If you have paid foreign tax on an item of income, this tax cannot be refunded by HMRC. But if you also have to pay UK tax on the item of income and you are UK resident, you can claim a credit (foreign tax credit relief) for all or part of the foreign tax and set this against the UK tax due. You can do this by completing the foreign pages section of your tax return.
If you are dual resident - that is resident in the UK and in another country - the way in which you claim tax relief or tax exemption is more complicated. HMRC recommends you read the detailed guidance in the country specific section of HMRC double taxation manual and consider getting professional tax advice.