Form

International Tax: UK Real Estate Investment Trusts (REIT) property income dividends — UK-Japan Double Taxation Convention

If you are a company or other concern who is a resident in Japan, claim repayment of UK Income Tax deducted from property income dividends paid by a UK Real Estate Investment Trust (REIT) using form Japan-4-DT.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 22 October 2024 — See all updates

Documents

UK - Japan Double Taxation Convention (Form Japan-4-DT)

Ref: Form Japan-4-DT

PDF, 99.1 KB, 6 pages

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UK - Japan Double Taxation Convention (Japan-4-DT notes)

PDF, 234 KB, 3 pages

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Details

As a company or concern resident of Japan use form Japan-4-DT to claim repayment of UK Income Tax deducted from property income dividends paid by UK Real Estate Investment Trusts.

When filling out this form, you should:

• use the Japan-4-DT notes to help you
• print and complete all the details asked for in the form
• sign the declaration in Part E and confirm your status in the company or concern
• send the completed form to the National Tax Agency office in the district in Japan in which the head or main office of the company is situated if this is your first claim — referring to the Japan-4-DT notes

Once the form has been received the office will certify that you’re a resident of Japan within the meaning of the 2006 UK-Japan Double Taxation Convention and return the form to you.

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

Published 4 April 2014
Last updated 22 October 2024 + show all updates

1. 22 October 2024

   The form (Japan-4-DT) and guidance notes (Japan-4-DT notes) have been updated.

2. 8 December 2023

   The form Japan-4-DT has been updated and guidance notes (Japan-4-DT notes) have been added to the page.

3. 4 April 2014

   First published.