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HMRC internal manual

Property Income Manual

Overseas landlords: HMRC processes

If you receive enquiries from a non-resident landlord they should be advised that there is further information on the HMRC web site at: <http://www.hmrc.gov.uk/cnr/nr_landlords.htm>.  

Questions about a landlords own tax affairs/liability should be dealt with by the appropriate responsible office for the non-resident landlord:

Detailed enquiries about the scheme or landlords, agents and tenants applications should be referred to:

HMRC Personal Tax International
Operations, S0708
PO Box 203
Bootle
L69 9AP

Or by phoning the Non Resident Landlord helpline on:
03000 516644 (from the UK) or +44 3000 516644 (from abroad)
 

New cases

Where you find that an individual goes abroad and rents out their UK property, you should take the following action:

  • set up an SA record

  • issue form NRL1 (in the case of co-owned property - including married couples and civil partners - one to each co-owner).

  • Make a note on the SA record that you have issued an NRL1

Once the application is approved, BT Operations will notify you using form NRL11. You should make a note of this approval and the registration number in SA Permanent Notes and set the profile to ensure that Land & Property and Non Resident pages are issued with SA Returns.

If you need advice on the customer’s residence position you should consult the guidance in the Residence, Domicile and Remittance Basis Manual (RDRM).

Assessing procedures

Under the scheme, tax is payable quarterly by letting agents and tenants without the need for an assessment. However, there will be circumstances in which HMRC will decide that an assessment is needed - SI1995/2902 Regulation10.

PT Operations has responsibility for issuing assessments on letting agents and tenants. Any enquiries should be directed to
 
HMRC Personal Tax International
Operations, S0708
PO Box 203
Bootle
L69 9AP
 
or by phoning the Non Resident Landlord helpline on 03000 516644 or 516651 (from the UK) or +44 3000 516644 or 516651 (from abroad).

Assessed tax carries interest, at the same rate as interest under TMA70/S87, from 30 days after the end of the quarter, irrespective of the date the assessment was made.

Appeals will continue to be heard by the Tribunal Services and, should the need arise, you will be contacted about the Tribunal Services procedures.