000			00994cab a2200217 4500
001			ABS38756
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u12262
041			_aeng
100			_aVaines, P.
245			_aLiabilities of letting agents
260			_c1988
350			_a0
490			_aTaxation _v120(3131) 15 January 1988, 314-315(2)
520			_aThe owning or letting of property in the United Kingdom by non-UK residents has many tax implications. This article concentrates on the role of the UK letting agent , who receives rents on behalf of the non-resident and who then becomes chargeable to UK tax on the rents. Examines some of the problems which an agent may encounter, such as submitting returns, paying taxes at the appropriate time, working out a sensible retention and the interpretation by the Inland Revenue.
650			_aOVERSEAS RESIDENTS
650			_aTAXES MANAGEMENT ACT 1970
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c7849 _d7849