261. Income tax, rates and council tax.

Where payment of rent chargeable as the profits of a United Kingdom property business1 is made, in the United Kingdom or elsewhere, directly to a person whose usual place of abode is outside the United Kingdom, the payer is normally required to deduct and account for tax at the basic rate2. Where the non-resident makes a successful application for payment of gross income, the tenant will be given notice by the Commissioners for Revenue and Customs specifying the date from which that obligation ceases to apply