SALF701 - Self Assessment for Non-Residents: Outline
SALF702 Introduction
SALF703 Taxation of UK property income of non-residents
Purpose of the rules
Circumstances in which the rules apply
ICTA88/S42A(1) and (2)
Right of retention for agents and tenants
ICTA88/S42A(3)
The arrangements are in Regulations made by the board
of HMRC
ICTA88/S42A(1) and (4)
The Regulations allow for rent to be paid gross in
certain circumstances
ICTA88/S42A(4)
Interest and penalties
ICTA88/S42A(4), (5) and Section 98
SALF704 UK representatives of non-residents chargeable under Case I & II Sch.D
Introduction
The UK representative rules apply to all
non-residents
FA95/S126(1)
Definition of UK representatives
FA95/S126 (2) and (8) &
FA2003/S150(2)
General rule for the obligations and liabilities of
UK representatives
FA95/Sch23/paras 1-3 &
FA2003/S150(3)-(4)
Obligations and liabilities are limited where the UK
representative is independent of the non- resident
FA95/Sch23/paras 4 and 7 & FA2003/S148(3)
and S150(5)
Offences
FA95/Sch23/para 5 & FA2003/S150(6)
UK representatives retain any obligations and
liabilities for the period of agency after the period has ended
FA95/S126 (3) & FA2003/S150(2)(c)
UK representative is treated as a separate person
FA95/S126(4)
A partnership can be the UK representative of a
non-resident
FA95/S126 (5) & FA2003/S150
Partnership, which includes non-resident partners,
trading in the UK through a branch or agency/permanent
establishment: the branch or agency/permanent establishment is
treated as the UK representative of non-resident partners
FA95/S126 (6) & FA2003/S150(2)
Partnership trading in the UK which includes resident
and non-resident members is treated as UK representative of
non-resident partners
FA95/S126(7)
SALF705 Agents who are not treated as UK representatives
Introduction
Exempt agents: casual agents, Lloyd’s
members’ agents, brokers and investment managers
FA95/S127 (1) & FA2003/Sch26/Para 1
Brokers
FA95/S127(1)(b) and (2)
Investment managers
FA95/S127(1)(c)
Investment managers: the investment transaction
condition
FA95/S127 (12) & FA2003/Sch26/Para 3 &
SI2003/2172-3
Investment managers: the ‘independent
agent’ condition
FA95/S127(3) & FA2003/Sch26/Para 3
Investment managers: the ‘20%’
condition
FA95/S127(3)(d) and (4)-(7) &
FA2003/Sch26/Para 4
SALF706 Self Assessment for Non-Residents: Limit to Income Tax Charge on Non-Residents
Introduction
Income tax
FA95/S128 & FA2003/S151
Details of the limit on income tax
FA95/S128 (2) to (6) & FA2003/S151
Example: Non-resident individual - Operation of
FA95/S128 limit for income tax
