Taxation of the property income of non-resident landlords
Taxation of the property income of non-resident landlords
- 1995
- Inland Revenue Tax Bulletin (20) December 1995, 261-263(3) .
Looks at the new scheme for the taxation of the property income of non-resident landlords which comes into effect on 6 April 1996. Explains how the scheme works, who are letting agents, gives tax calculations for letting agents and tenants, looks at income and expenses within the scheme, payment without deduction of tax, and self assessment. Includes addresses for further information.
NON-RESIDENT LANDLORDS
PROPERTY INCOME
RENTAL INCOME
TAX LIABILITY
Looks at the new scheme for the taxation of the property income of non-resident landlords which comes into effect on 6 April 1996. Explains how the scheme works, who are letting agents, gives tax calculations for letting agents and tenants, looks at income and expenses within the scheme, payment without deduction of tax, and self assessment. Includes addresses for further information.
NON-RESIDENT LANDLORDS
PROPERTY INCOME
RENTAL INCOME
TAX LIABILITY