Martin B
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Non-resident landlord

Non-resident landlord

Where the estate agent deducts tax from the rental income and pays over to HM Revenue & customs, does the non-resident landlord need to register and complete a UK SA tax return?

 If no, than for the taxes paid by the Agent to whom are they allocated and what proof be obtained that the tax has been paid?


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19th Nov 2010 10:32


Under TMA 1970 s.7, everyone who is chargeable to income tax (or capital gains tax) and who has not been issued with a tax return, must notify HMRC by 5th October following the end of the tax year unless all their sources of income:

 - are taxed under PAYE, or

 - have income tax deducted at source (such as interest) or are dividends from UK companies, provided that the taxpayer is not liable to anything other than the basic rate of tax.

The taxpayer may well have other expenses not paid by the letting agent to claim on his tax return, such as mortgage interest, insurance and accountancy fees.  The letting agent is required to provide a non-resident landlord with a tax deduction certificate, NRL6.

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19th Nov 2010 11:02

And he may be able to apply for it to be paid gross

If he completes tax returns and is up to date you can apply for the rents to be paid without deduction.

Your client needs to register as a non-resident landlord. Form is on the Revenue website.

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19th Nov 2010 19:47

the're a bloody[***] idiot if they dont

and why its called  tax rebate

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