Companies and entities resident in Japan can now apply for repayment of UK income tax withheld from property income dividends distributed by UK Real Estate Investment Trusts, using the dedicated form Japan-4-DT. This relief is available under the UK-Japan Double Taxation Convention. The form enables Japanese residents to recover tax that was deducted at source on qualifying REIT dividend payments.
Source: HMRC (GOV.UK) – Read the original