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HMRC internal manual

International Manual

The Non-resident Landlords Scheme: Appeals against non-approval

Personal Tax International may refuse a non-resident landlord’s application to receive rent gross if:

  • they are not satisfied that the information provided in the application is correct; or
  • they are not satisfied that the non-resident landlord will comply with its UK tax obligations.

Any appeal must be made in writing to Personal Tax International within 90 days of the date of the notice. If the appeal cannot be settled by agreement between HMRC and the landlord it will be heard by the First-tier Tax Tribunal.

HMRC may withdraw approval from a landlord to receive rent gross if:

  • they cease to be satisfied that the information provided in the application is correct; or
  • they are no longer satisfied that the non-resident landlord will comply with its UK tax obligations; or
  • the non-resident landlord fails to supply information requested by Personal Tax International.

HMRC will issue a notice to the landlord withdrawing approval, stating the reason for the withdrawal and the date from which it is effective. HMRC will also notify the letting agent or tenant of the date from which they should start deducting tax from rental income.

The notice will explain how the landlord can appeal against the withdrawal. Appeals should be made in writing to Personal Tax International within 90 days of the date of the notice. If the appeal cannot be settled by agreement between HMRC and the landlord it will be heard by the First-tier Tax Tribunal.