INTM370020 - The Non-resident Landlords Scheme

Letting agents

Definition

A letting agent is generally a person who:

• has a 'usual place of abode' in the UK, and
• acts for a non-resident landlord in the running of their UK rental business, and
• has the power to receive income of the non-resident landlord's rental business, or has control over the direction of that income.

Letting agents’ obligations

Letting agents who have to operate the Non-resident Landlords Scheme must:

• register with the Centre for Non-Residents
• account quarterly for any tax to the Inland Revenue Accounts Office, Cumbernauld
• complete an annual information return
• where they are required to account for tax, provide their non-resident landlords with a certificate of tax liability each year, and
• keep sufficient records to show that they have complied with the requirements of the Scheme.