How can Foreign Investors Recover Dividend Withholding Tax on Hammerson PLC REIT Property Income Distributions?

UK REITs withhold 20% from Property Income Distributions.
Foreign investors entitled to relief under a double tax treaty can recover the excess — going back up to four years.
GTR manages the entire process. You pay nothing unless we recover.

1. Hammerson PLC REIT pays your distribution

UK law requires 20% to be withheld from all Property Income Distributions before payment reaches you — regardless of where in the world you are based.

2. Your double tax treaty entitles you to less

Under your country’s treaty with the UK, your effective rate is likely lower than 20%. The difference is sitting with HMRC — legally yours to recover.

3. GTR files the reclaim with HMRC

We manage all documentation, correspondence, and filing. You provide data. We handle everything else — and only charge once we successfully recover.

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How Does Withholding Tax Work?

Consider a UK investor holding shares in a Swiss-domiciled company. When that company pays a dividend of £1,000, Swiss tax law requires an immediate withholding of 35% (£350), applied automatically regardless of who the shareholder is.

Because of the Double Tax Agreement between the UK and Switzerland, however, that investor is entitled to a reduced rate of 15% (£150) on the same dividend.

This leaves a shortfall of £200, the difference between the standard 35% withholding and the 15% treaty rate. That £200 is fully recoverable, but it sits with the Swiss tax authority until the correct claim procedure has been completed and all conditions have been satisfied.

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Hammerson PLC REIT - Distributions

DateDiv-TypeFrequency
Ex-DateCCY
Gross
2026Ordinary dividendSemi-annual / Final25.03.2026GBP0.0856
2025PID (Property Income Distribution)Semi-annual / Interim04.09.2025GBP0.0794
2025Ordinary dividendSemi-annual / Final24.04.2025GBP0.0807
2025Ordinary dividendSemi-annual / Final23.04.2025ZAR2.0033936
2024Property Income DistributionSemi-annual / Interim22.08.2024GBP0.00756
2024Property Income DistributionSemi-annual / Interim21.08.2024ZAR
0.1759514
2024Ordinary dividendSemi-annual / Final04.04.2024GBP0.0078
2024Ordinary dividendSemi-annual / Final03.04.2024ZAR
0.1866017
2023Property Income DistributionSemi-annual / Interim24.08.2023GBP0.0072
2023Property Income DistributionSemi-annual / Interim23.08.2023ZAR
0.172795
2023No dividendSemi-annual–––
2022Ordinary dividendSemi-annual06.10.2022GBP0.002
2022Ordinary dividendSemi-annual05.10.2022ZAR
0.038975
2022Property Income DistributionSemi-annual / Final31.03.2022GBP0.002
2022Property Income DistributionSemi-annual / Final30.03.2022ZAR
0.039412
2021Ordinary dividendSemi-annual / Interim28.10.2021GBP0.002
2021Ordinary dividendSemi-annual / Interim27.10.2021ZAR
0.0402424
2021Property Income DistributionSemi-annual / Final01.04.2021GBP0.002
2021Property Income DistributionSemi-annual / Final31.03.2021ZAR
0.0408414