000 00971cab a2200229 4500
001 ABS54238
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u9203
041 _aeng
245 _aTaxation of the property income of non-resident landlords
260 _c1995
350 _a0
490 _aInland Revenue Tax Bulletin
_v(20) December 1995, 261-263(3)
520 _aLooks 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.
650 _aNON-RESIDENT LANDLORDS
650 _aPROPERTY INCOME
650 _aRENTAL INCOME
650 _aTAX LIABILITY
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c5711
_d5711