Overseas Resident Landlords
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| Overview |
| Forms to get you started |
| Fees |
| Useful notes for agents |
| HMRC Guidance |
| Frequently Asked Questions |
| Rates & tables |
| Maintaining your records |
| Technical notes |
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| UK Resident Landlords |
| Company Info |
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HMRC Guidance
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Taxation
Property Income Manuals
These are technical manuals and an appendix published by the H.M. Revenue & Customs.
- Sections 1000 to 4699 comprises 12 manuals dealing with the taxation of property income generally
- Sections 4700 to 4799 deals with the taxation of income from non-UK property
- Sections 4800 to 4999 comprises 5 manuals dealing with the taxation of non-resident landlords
Non-resident Landlords Scheme
This deals in some detail and in layman's language with the taxation of non-resident landlords. A well written and helpful document.
It also provides a link to a printable form NRL-1 if you run out!
HMRC 6
- Residence and Domicile: Guidance on the new tax rules
HMRC guidance on the new rules for residence and domicile - Summary of the residence and domicile rules from 6th April 2009
Summary of the HMRC guidance on the new rules on residence and domicile - HMRC6 (provided in PDF format)
The complete HMRC booklet on residency and domicile and the remittance basis - this replaces IR20 with effect from 6th April 2009
