PIM4870 - HMRC authorisation to receive rent gross

When HMRC has approved a non-resident landlord바카라 사이트™s application to receive UK rent gross we:

  • tell the landlord, and
  • authorise the landlord바카라 사이트™s letting agent or tenant to pay rent gross.

We generally backdate our authorisation to the beginning of the quarter in which we receive the landlord바카라 사이트™s application.

As the tax year for the Non-resident Landlords Scheme starts on 1 April, the quarters are the three-month periods that end on 30 June, 30 September, 31 December and 31 March. So if a non-resident landlord applies to us on, say, 20 September, the authority we send to his letting agent/tenant is usually effective from 1 July.