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The non-resident landlord scheme – Under which circumstances should tenants pay their landlord’s rent direct to HMRC?

by | Aug 20, 2014 | ACCA, personal taxatation, property taxation, residence and non residence

There is an obligation on letting agents and tenants to operate the non-resident landlord scheme (NRL scheme) under certain conditions. Letting agents of a non-resident landlord must: deduct tax from the landlord’s UK rental income; and pay the tax to HMRC. Tenants...
Whitefield Tax - Isle of Wight Accountants - IR35 specialists
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