Form

Double Taxation: UK-USA (SI 2002 number 2848) (form US-Individual 2002)

Use form US-Individual 2002 to apply for relief at source or to claim repayment of UK Income Tax.

• From: HM Revenue & Customs
• Published: 1 May 2014
• Last updated: 29 November 2022 — See all updates

Documents

UK-USA (SI 2002 number 2848) (form US-Individual 2002)

Ref: Form US-Individual 2002

PDF, 260 KB, 4 pages

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UK-USA (SI 2002 number 2848) (notes US-Individual 2002)

Ref: Notes US-Individual 2002

PDF, 241 KB, 3 pages

Details

Use form US-Individual 2002 to apply for relief at source from UK Income Tax and to claim repayment of UK Income Tax under the terms of the UK-USA Double Taxation Convention.

This form applies to United States residents receiving pensions, incapacity benefit, purchased annuities, interest or royalties arising in the UK, where the income was paid on or after 1 May 2003.

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 1 May 2014
Last updated 29 November 2022 + show all updates

1. 29 November 2022

   The address in part 5 of the notes has been updated.

2. 15 October 2020

   Part D of the notes has been updated to remove references to box 7.2 of the R185 (Trust Income).

3. 18 December 2019

   Statutory residence questions and repayment information have been updated.

4. 1 May 2014

   First published.