Letting agents and tenants with Non-resident landlords
HRMC have issued a new bulletin which covers issues relevant to letting agents and tenants with non-resident landlords. The first issue of the bulletin covers four main topics:
- Changes to the time limit for providing evidence of tax paid
The time limit that allows letting agents and tenants to provide evidence that a non-resident landlord has accounted for tax on rental income or is not liable to tax has changed. The time limit has been reduced from 90 days to 30 days effective from 10 March 2010.
- Commonly asked questions and answers
Questions covered include topics such as obtaining approval from HMRC, jointly owned property and the procedure for letting agents who don’t have an approval notice from HMRC.
- Help and further information
The general advice helpline number is 0151 472 6257. The bulletin also includes phone numbers and addresses for other queries and for submitting completed application forms.
- Forms available on the HMRC website
The forms NRL1, NRL2, NRL3 and NRL4 are available on HMRC’s website alongside guidance for completing the forms. The forms are for individuals, companies, trusts and UK letting agents respectively.