International Tax: UK Real Estate Investment Trusts (REIT) property income dividends — UK-Japan Double Taxation Convention
If you are a company or other concern who is a resident in Japan, claim repayment of UK Income Tax deducted from property income dividends paid by a UK Real Estate Investment Trust (REIT) using form Japan-4-DT.
Documents
Details
As a company or concern resident of Japan use form Japan-4-DT to claim repayment of UK Income Tax deducted from property income dividends paid by UK Real Estate Investment Trusts.
When filling out this form, you should:
- use the Japan-4-DT-Notes to help you
- print and complete all the details asked for in the form
- sign the declaration in Part E and confirm your status in the company or concern
- send the completed form to the National Tax Agency office in the district in Japan in which the head or main office of the company is situated if this is your first claim — referring to the Japan-4-DT-Notes
Once the form has been received the office will certify that you’re a resident of Japan within the meaning of the 2006 UK-Japan Double Taxation Convention and return the form to you.
Email HMRC to ask for this form in Welsh (Cymraeg).
Last updated 8 December 2023 + show all updates
-
The form Japan-4-DT has been updated and guidance notes (Japan-4-DT notes) have been added to the page.
-
First published.