The Non-resident Landlords Scheme: Letting agents
A letting agent is generally a person who:
- has a ‘usual place of abode’ in the UK, and
- acts for a non-resident landlord in the running of their UK rental business, and
- has the power to receive income of the non-resident landlord’s rental business, or has control over the direction of that income.
Letting agents’ obligations
Letting agents who have to operate the Non-resident Landlords Scheme must:
- register with Personal Tax International
- account quarterly for any tax to the HMRC Accounts Office, Shipley
- complete an annual information return, where they are required to account for tax, provide their non-resident landlords with a certificate of tax liability each year, and
- keep sufficient records to show that they have complied with the requirements of the Scheme.