UK non-residents are taxable on income arising from property situated in the UK (ITTOIA 2005, ss 260(4), 269). For commentary on the statutory residence test for individuals, see UK1.2–UK1.2.1.
Special rules apply to UK non-resident landlords, which require that either:
- Ìý
•ÌýÌýÌýÌý the landlord registers with HMRC to receive the rental income gross using the appropriate form, or
- Ìý
•ÌýÌýÌýÌý the tenant/letting
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Web page updated on 17 Mar 2025 13:23