36. Non-resident landlord income.

The Commissioners for HM Revenue and Customs may by regulations make provision for the collection, from non-resident landlord representatives of a prescribed description, of prescribed amounts of income tax in respect of non-resident landlord income, and for the assessment and recovery of that tax on or from such persons¹.

'Non-resident landlord income' means income of a person whose usual place of abode is outside the United Kingdom (the 'non-resident') and which is or may become chargeable² as the profits of a UK property business³.

'Non-resident landlord representative' means a person:

1.  

   (1)     by whom any sums are payable to the non-resident which