Overseas Resident Individual
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| Overview |
| Forms to get you started |
| Fees |
| Frequently Asked Questions |
| HMRC Guidance |
| Rates & tables |
| Residency notes |
| Maintaining your records |
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| UK Resident Individual |
| UK Resident Company |
| Overseas Resident Company |
| Company Info |
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HMRC Guidance
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Taxation
Property Income Manuals
These are technical manuals and an appendix published by the H.M. Revenue & Customs.
- Sections 1000 to 4699 comprises 12 manuals dealing with the taxation of property income generally;
- Sections 4700 to 4799 deals with the taxation of income from non-UK property;
- Sections 4800 to 4999 comprises 5 manuals dealing with the taxation of the non-resident landlord;
- Sections 5000 to 5199 deals with pre 1995 situations.
- Sections 5200 onward comprises tables comparing Gross Rateable Value to Net Rateable Value.
Non-resident Landlord Scheme
This deals in some detail and in layman's language with the taxation of the non-resident landlord. A well written and helpful document.
It also provides a link to a printable form NRL-1 if you run out!
Practitioners series
This provides a downloadable copy of leaflet IR150 - Taxation of Rents. A guide to Property Income.
IR140
Non-resident landlords, their agents and tenants.