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HMRC internal manual

International Manual

HM Revenue & Customs
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The Non-resident Landlords Scheme: What happens when HMRC approval is given?

When we have approved a non-resident landlord’s application to receive UK rent gross, we:

  • tell the landlord, and
  • authorise the landlord’s letting agent or tenant to pay rent gross.

We generally backdate our authorities to pay rent gross to the beginning of the quarter in which we receive the landlord’s application.

As the tax year for the Non-resident Landlords Scheme starts on 1 April, the quarters are the three-month periods that end on 30 June, 30 September, 31 December and 31 March. So if a non-resident landlord applies to us on, say, 20 September, the authority we send to his letting agent/tenant is usually effective from 1 July.

We will refuse or withdraw our approval to have no tax deducted in certain circumstances.