Non-resident landlord and tax

G_M

Yes, but you should also be insisting on an address for him in England or Wales (thanks tbs624 - NOT UK!), in accordance with:
"Section 48 Landlord and Tenant Act 1987 - requires that the tenant must be given an address in England where notices can be served on the landlord – the address does not have to be that of the landlord. Rent is not lawfully due until this is complied with."

HotTrot

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HotTrot

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princeofpounds

It's an utterly stupid system, ridiculous that HMRC should expect a tenant to be liable for tax when they have no way of establishing that liability (after all, the tenant can hardly track the landlord and there is no right to know the abode of a landlord, only an address suitable for service of notices).

I've never heard of it actually being enforced, but I suppose it must be sometimes. I would imagine there are letting agents up and down the land who are sending money to overseas landlords and not paying the tax on it.

As a result, I don't know what defences there are, but if you are being asked to pay money into a UK bank account and have only ever been given a UK address then you could quite realistically say you were never informed where he was. But then tax law is not always reasonable.

If the LL appoints a UK-based agent you can pay the rent to then your liability ends, that's probably the easiest solution (this can be a family member or something, doesn't have to be a 'professional' agent as there is no such thing).

G_M

Kuwait address on tenancy agreement? Again, illegal. The Tenancy agreement must provide an address in Eng/Wales for the LL.

I strongly suspect he is not paying tax on his rental income. He is now mulling this over!
So is the agent - as they should have been deducting tax as you say, for 2 years.

And where is your deposit? It should be in one of the 3 recognised schemes. You should have been told. If you're not sure, ask the LL (it's his responsibility) AND check with each scheme to be sure.

HotTrot

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princeofpounds

There is a letting agent with an Eng/Wales address on the agreement too, does that suffice?

Only if the address is shown as being for the landlord specifically.

G_M

HotTrot wrote: »

There is a letting agent with an Eng/Wales address on the agreement too, does that suffice?

Yes. It did at the time, though from what you say the letting agent is no longer the LL's address as he's sacked them! So you now have no address for the LL.

You might want to get written confirmation from the agent as to whether or not they remain the LL's address in Eng/Wales.

HotTrot

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00ec25

Not sure where you want this one to go? either you inform HMRC as only they (CNR unit) can provide the written authorisation which will absolve you of liability or you "trust" the LL to manage their own affairs as they have indicated they are not going to provide you with the info you need and you yourself have only 1 month to go.

your responsibility as tenant is to inform HMRC's Centre for Non Residents which is the body that deals with any tax affairs of NR people (including NRL issues) - their contacts details are on page 2 here
http://www.hmrc.gov.uk/cnr/tenants_guide_to_the_nrl_scheme.pdf

if you can face reading 170+ posts the probelms of should I or should I not confront my LL over their "apparent" evasion of the NRL regulations is on this thread

https://forums.moneysavingexpert.com/discussion/1769675