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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

DT Agreements: Japan - Income from a UK source paid to a resident of Japan

Contents

INTM355010 CAR Residency reference numbers: country code
   
INTM355020 Application/claim forms
INTM355030 Double Taxation Convention between the UK and Japan
INTM355040 UK interest paid to a resident of Japan (Article 12)
INTM355050 UK royalties paid to a resident of Japan (Article 13)
INTM355060 UK dividends paid to resident of Japan (Article 11) – portfolio investor
INTM355070 UK dividends paid to resident of Japan – direct investor
INTM355080 UK pensions/annuities paid to a resident of Japan (Article 19)
INTM355090 UK government pensions paid to a resident of Japan (Article 20)
INTM355100 Other UK income paid to a resident of Japan
INTM355110 Limitation of relief (Article 5)
INTM355120 Construction Industry Scheme: permanent establishment conditions (Article 6)
INTM355130 UK personal allowances
INTM355140 Claims by Japanese pension funds
INTM355150 Claims by Japanese approved investment funds (Article 28A)
INTM355160 Claims by Japanese “Tokkin” funds