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HMRC internal manual

International Manual

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

Limitation of relief (Article 5)

If an individual’s liability to tax in Japan is calculated byreference to the amount of that person’s income that is remitted toJapan, then the amount of relief from UK tax that is available is limited to the amountthat is remitted to Japan.

The answer to question 6 in Part B of the form Japan/Individual will helpyou to decide if this condition for relief has been met.