A prescribed person (including an agent)1 must calculate for each quarter the amount of any payment to be made to the Commissioners2 in respect of tax which may become chargeable on the income from the UK property business3 (or part thereof) carried on by the non-resident4. In general, the amount of the payment to be so calculated is the amount of tax at the basic rate
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234