Form

Double Taxation: UK/Canada (Form Canada/Individual)

Use form Canada/Individual to apply for relief at source or claim a repayment of UK Income Tax.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 24 November 2022
  Show all updates

  1. 24 November 2022

     The 'Part D Claim for repayment of UK Income Tax' section of the UK/Canada individual notes has been updated to clarify when you remain liable to UK taxation and cannot claim relief in the UK if you’ve received a Trivial Pension Commutation payment.

  2. 4 April 2014

     First published.

Documents

UK/Canada (Form Canada/Individual)

Ref: Form Canada/Individual

PDF, 626 KB, 4 pages

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UK/Canada individual notes

PDF, 268 KB, 3 pages

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use form Canada/Individual to apply for relief at source from UK Income Tax and to claim a repayment of UK Income Tax under the terms of the UK/Canada Double Taxation convention. This form applies to residents of Canada receiving pensions, purchased annuities, interest or royalties arising in the UK.

Email HMRC to ask for this form in Welsh (Cymraeg).

Related forms and guidance

Canada: tax treaties
Tax treaties and related documents between the UK and Canada.