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 the form and complete all the details asked for
- 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 — 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).
Updates to this page
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The 'UK-Japan Double Taxation Convention (Japan-4-DT notes)' have been updated.
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The form (Japan-4-DT) and guidance notes (Japan-4-DT notes) have been updated.
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The form Japan-4-DT has been updated and guidance notes (Japan-4-DT notes) have been added to the page.
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First published.