A HMRC ‘fact finding letter’ suggests tenants may have to
take tax off their own rental payments to ensure the correct tax is paid if
their landlord is not resident in the UK – and is not registered under the UK’s
Non-resident Landlord Scheme (NRL) – or face a fine. The HMRC letters come with
a form which asks the tenants for information about the property, such as
whether it is owned by a trust and, if so, the date it was acquired by a trust,
and details about the trustees, settlors and beneficiaries. Read more on
24housing.
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