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Written question asked by Bill Esterson (Labour) on Friday, 15 May 2026, in the House of Commons. It was due for an answer on Tuesday, 19 May 2026. It was answered by Dan Tomlinson (Labour) on Tuesday, 26 May 2026 on behalf of the Treasury.

Real Estate Investment Trusts: Taxation

Question

To ask the Chancellor of the Exchequer, how much HMRC paid in (a) withheld tax repayments and (b) rebates relating to UK Real Estate Investment Trust distributions to non-UK residents in financial years (i) 2023-24 and (ii) 2024-25; and what compliance and assurance processes apply to such repayments.

Answer

HMRC does not routinely publish data on withheld tax repayments relating to Real Estate Investment Trust distributions, the specific figures requested are not readily available in a single dataset. Repayments are administered through a number of different systems and routes, and unfortunately collating the information required would exceed the cost threshold for responding to parliamentary questions.

We can confirm that HMRC operates compliance and assurance processes for repayments of withholding tax. These processes include checks on eligibility for relief, identification of the claimant, validation of the repayment calculation and verification that the non-UK resident is entitled to treaty benefits.

Secondary information

Type
Written question
Reference
1674
Session
2026-27
Subjects
Foreign nationals Revenue and Customs Repayments Taxation Real estate investment trusts
Contains statistics
Yes
Link
View this Written question on www.parliament.uk