ESMARTAX
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RE: Property Income Distributions (PIDs) from REITs
If a Hong Kong resident individual receives a distribution from a UK REIT, from which 20% UK tax was withheld, can the Hong Kong individual claim back any of the 20% tax from the UK Revenue? If so, is the entitlement to a refund pursuant to Article 10(2)(b) - Dividends Article - of the UK/Hong Kong treaty? Could you provide a link to the UK refund form, if applicable? Thank you.