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HMRC internal manual

International Manual

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.

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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.