Personal tax – form

Non-resident landlord: guidance for letting agents and tenants on Non-resident Landlords Scheme

Use the Non-resident Landlords Scheme guidance notes for information on the Non-resident Landlords Scheme.

Detail

These notes provide general guidance for letting agents and tenants on how to operate The Non-resident Landlords Scheme and how non-resident landlords can apply for approval to receive rental income with no tax deducted.