Background

The Non-resident Landlords Scheme is a scheme for taxing the UK rental income of landlords whose usual place of abode is outside the UK (‘non-resident landlords’). The underlying legislation is at ITA07/S971 and SI1995/2902.

The Scheme began on 1 April 1996 and is now the technical responsibility of Personal Tax International (previously CAR Residency). Audit support is provided by the NRL Audit team within PTI.

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