Non-resident landlords

The following Owner-Managed Businesses guidance note Produced by Tolley in association with Janet Paterson of Charter Tax provides comprehensive and up to date tax information covering:

  • Non-resident landlords
  • Permission to receive rental income gross
  • Ongoing requirements where gross status granted to NRL
  • What happens if permission to receive the rental income gross is not given?
  • Financing costs ― special rules for agents of non-resident company landlords
  • Acquisition vehicle
  • Non-natural persons
  • Interaction between ATED-related gains and FA 2015 NRCGT (relevant only to disposals made prior to 6 April 2019)
  • Individuals
  • Further reading
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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