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Non resident buy to let mortgage

Hi, posting on behalf of our son who has a buy to let mortgage with Halifax at 5.24% on approx £64000 and is looking for a better rate. The value now is £115000 so is in the LTV of most providers. He is non resident and unlikely to return to live in the UK.
Does anyone have knowledge of providers who deal with non residents and of anything he should be aware of in respect of taxation?
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