The Non-resident Landlords Scheme - HM Revenue & Customs

CHAPTER 1 - INTRODUCTION
Contents
• What is the Non-resident Landlords Scheme? 1.1 to 1.6
• The purpose of these guidance notes 1.7
• Administration of the Non-resident Landlords Scheme 1.8
• When the Non-resident Landlords Scheme starts 1.9 and 1.10
• The legislation 1.11
• The old arrangements 1.12
• The non-resident landlord’s tax liability 1.13 and 1.14
• Enquiries and further information 1.15 to 1.17
CHAPTER 2 - NON-RESIDENT LANDLORDS
• Who are non-resident landlords? 2.1 and 2.2
• Usual place of abode 2.3 to 2.6
• Jointly owned property 2.7 (and 2.8)
• Husband and wife joint-ownership cases 2.8
• HM Armed Forces and other Crown Servants 2.9 and 2.10
• How do letting agents and tenants know whether a
landlord has a ‘usual place of abode’ outside the UK? 2.11 and 2.12
CHAPTER 3 - LETTING AGENTS
• Letting agents’ obligations 3.1
• Who are letting agents? 3.2 and 3.3
• Who are not letting agents? 3.4 to 3.7
• Which letting agents must operate the Scheme?
- Chains of letting agents 3.8
- Elected letting agents 3.9 to 3.14
- Notices from the Centre for Non-Residents 3.15
- Operation of the scheme by branches of a letting agent 3.16 to 3.22
- Refusal of approval 3.23 and 3.24
- Withdrawal of approval 3.25 and 3.26
• Tenant-finders 3.27 to 3.30
• Registration 3.31 to 3.36
CHAPTER 4 - LETTING AGENTS: CALCULATION AND PAYMENT OF TAX
• Letting agents’ obligations 4.1 to 4.3
• How letting agents calculate the tax 4.4 to 4.9
• Excess expenses 4.10 to 4.13
• Repayable amounts 4.14 to 4.16
• Quarterly returns and payment of tax 4.17 to 4.22
• Interest payable on late payment 4.23 and 4.24
• Assessments to recover tax 4.25 to 4.27
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Non-resident Landlords Scheme: Guidance Notes (01/12) 2