Taxation of None Resident Landlord

If you reside abroad, you must notify BNR Lettings and Sales in writing. The HMRC will hold BNR Lettings and Sales responsible as the Agents for any tax liability, if you reside abroad. Which arises on rent collected by BNR Lettings and Sales on your behalf unless you have obtained an exemption certificate.

If you do reside abroad and do not hold a certificate, it will be necessary for BNR Lettings and Sales to deduct income tax at the prevailing rate from the gross rent less allowable expenses and pay such sums to the HMRC or other appropriate bodies at intervals as directed by them.