INTM370040 - The Non-resident Landlords Scheme

Compliance

Letting agents and tenants

From time to time auditors from the Audit and Pension Schemes Services (APSS) office visit letting agents and tenants to ensure that they are complying with their statutory obligations under the Non-resident Landlords Scheme.

You can get detailed information about the audit process in Chapter 12 of the Centre for Non- Residents booklet ‘Non-resident Landlords Scheme - Guidance for Letting Agents and Tenants’.

Non-resident landlords

The compliance effort on non-resident landlords is centred upon the examination of their Self Assessment tax returns. We generally issue SA tax returns to those landlords whom we have authorised to receive their UK rent gross. However, we may not do so where a non-resident landlord who is an individual has no liability to UK tax (for example, because of allowable expenses or because his income does not exceed his UK personal tax allowances).