Part 15

Deduction of income tax at source
Chapter 18

Other regimes involving the deduction of income tax at source

Non-resident landlords

Income tax due in respect of income of non-resident landlords
971
1
The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision for—
a
the collection, from non-resident landlord representatives of a prescribed description, of prescribed amounts of income tax in respect of non-resident landlord income, and
b
the assessment and recovery of the income tax on or from such persons.
2
“Non-resident landlord income” means income of a person whose usual place of abode is outside the United Kingdom (“the non-resident”) and which is or may become chargeable as the profits of a UK property business under Chapter 3 of Part 3 of ITTOIA 2005 or Chapter 3 of Part 4 of CTA 2009.
3
“Non-resident landlord representative” means—
a
a person by whom any sums are payable to the non-resident which are to be treated as receipts of a UK property business (within the meaning of Chapter 2 of Part 3 of ITTOIA 2005 or Chapter 2 of Part 4 of CTA 2009) carried on by the non-resident, or
b
a person who acts on behalf of the non-resident in connection with the management or administration of any such business.
4
A non-resident landlord representative who must pay prescribed amounts of income tax to the Commissioners for Her Majesty's Revenue and Customs under regulations under this section is entitled—
a
to be indemnified by the non-resident for all such payments, and
b
to retain out of any sums otherwise due from the representative to the non-resident, or received by the representative on behalf of the non-resident, sums representing income tax sufficient for meeting any liabilities under the regulations to make such payments.
5
Subsection (4)(b) applies whether the liability is one which the representative has discharged or to which the representative is subject.
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)
Words in s. 971(3)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 716(3) (with Sch. 2 Pts. 1, 2)
Words in s. 971(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 716(2) (with Sch. 2 Pts. 1, 2)