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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong

Individuals resident in Hong Kong should use:

  • form DT-Individual to claim relief from UK income tax on UK source interest and royalties

Companies resident in Hong Kong should use:

  • form DT-Company to claim relief from UK income tax on UK source interest and royalties.

For claims in respect of property income distributions,

Individuals resident in Hong Kong should use:

  • form UK-REIT DT-Individual

Companies resident in Hong Kong should use:

  • form UK-REIT DT-Company