IRRV Alert - week ending 21st January 2022
News
Consultations
Letting agents’ experiences of operating the Non-Resident Landlord Scheme (20 January 2022)
Research and analysis
Letting agents’ experiences of operating the Non-Resident Landlord Scheme
HMRC-commissioned research explored letting agents’ experiences of operating the Non-Resident Landlord Scheme.
- From:
- HM Revenue & Customs
- Published
- 20 January 2022
Documents
Letting agents' experience of operating the Non-Resident Landlord Scheme (open text format)
Ref: HMRC research report 636ODT, 50.3 KB
This file is in an OpenDocument format
Letting agents' experience of operating the Non-Resident Landlord Scheme
Ref: HMRC research report 636PDF, 306 KB, 8 pages
Details
In the UK, tax is due on income arising from UK property regardless of where the recipient is resident. The Non-Resident Landlord (NRL) Scheme is a withholding tax regime to ensure tax is collected from overseas landlords on their UK property income.
HM Revenue and Customs (HMRC) commissioned Kantar Public to undertake small-scale exploratory research on letting agents’ understanding and experiences of the scheme to identify potential improvements for its design and operation.
The research involved in-depth phone or video interviews with 12 letting agents which operate the scheme, held between March and July 2021.
It explored emerging themes relating to:
- awareness and understanding of the NRL Scheme
- experiences of operating the NRL Scheme
- suggestions to improve the NRL Scheme
Published 20 January 2022