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HMRC internal manual

International Manual

The Non-resident Landlords Scheme: Compliance

Letting agents and tenants

From time to time auditors from Personal Tax International visit letting agents and tenants to ensure that they are complying with their statutory obligations under the Non-resident Landlords Scheme.

Detailed information about the audit process can be found in Chapter 12 of the Non-resident Landlords Scheme - Guidance for Letting Agents and Tenants’ (see INTM370010).

Non-resident landlords

The compliance effort on non-resident landlords is centred upon the examination of their Self Assessment tax returns. We generally issue SA tax returns to those landlords whom we have authorised to receive their UK rent gross. However, we may not do so where a non-resident landlord who is an individual has no liability to UK tax (for example, because of allowable expenses or because their income does not exceed their UK personal tax allowances).