Research and analysis

Letting agents’ experiences of operating the Non-Resident Landlord Scheme

HMRC-commissioned research explored letting agents’ experiences of operating the Non-Resident Landlord Scheme.

Documents

Letting agents' experience of operating the Non-Resident Landlord Scheme (open text format)

Letting agents' experience of operating the Non-Resident Landlord Scheme

Details

In the UK, tax is due on income arising from UK property regardless of where the recipient is resident. The Non-Resident Landlord (NRL) Scheme is a withholding tax regime to ensure tax is collected from overseas landlords on their UK property income.

HM Revenue and Customs (HMRC) commissioned Kantar Public to undertake small-scale exploratory research on letting agents’ understanding and experiences of the scheme to identify potential improvements for its design and operation.

The research involved in-depth phone or video interviews with 12 letting agents which operate the scheme, held between March and July 2021.

It explored emerging themes relating to:

  • awareness and understanding of the NRL Scheme
  • experiences of operating the NRL Scheme
  • suggestions to improve the NRL Scheme
Published 20 January 2022