Commentary

A4.135 Rents payable to non-resident landlords

Administration and compliance

A4.135 Rents payable to non-resident landlords

A4.135 Rents payable to non-resident landlords

Where a non-resident person derives income from a UK property business1, HMRC may by regulations2 require a person who makes payments of rent etc to such a non-resident person or acts on behalf of him in connection with the management of that business ('the non-resident landlord representative')3 that person to account for tax on payments to the non-resident landlord and HMRC may, by notice, require the non-resident landlord representative to furnish such information as they may reasonably require to satisfy them that the regulations have been complied with4. For the same purpose, HMRC may

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