Question to the HM Treasury:

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.

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.