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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Japan: Relief from Japanese tax

Claims under the new agreement

Claims by a resident of the United Kingdom (whether an individual or a company) to relief from Japanese tax under the various Articles of the agreement dealing with profits, dividends, interest, royalties, employments, pensions, students and business apprentices should be made on the appropriate forms which can be obtained from the Japanese tax authority.