Non Resident Landlord Scheme – tax duties

Where Agents act for non resident landlords, i.e. those whose usual place of abode is outside the UK, they must deduct tax from the landlord’s UK rental income; and pay it to HMRC’s Accounts Office.

This is called the Non Resident Landlords Scheme and Guidance notes can be found in the Additional Resources section below. These were updated in January 2015.

 

The Scheme is administered by HMRC’s PTI (Personal Tax International) unit.

Where Agents act for non resident landlords, ie those whose usual place of abode is outside the UK, they must deduct tax from the landlord’s UK rental income; and pay it to HMRC’s Accounts Office.

This is called the Non Resident Landlords Scheme and Guidance notes can be found in the Additional Resources section below. These were updated in January 2015.

 

The Scheme is administered by HMRCs PTI (Personal Tax International) unit.