Income Tax Act 2007 section 169

Non-resident landlords

Section 169 updates references in the 1995 Non-resident Landlord Regulations so that, from 6 April 2007, payments formerly described as being made to the Board in respect of a non-resident's property business are instead read as income tax payable to HMRC in respect of non-resident landlord income.

• The 1995 Regulations required certain tax payments relating to non-resident landlords' property income to be made to the Board of Inland Revenue.
• From 6 April 2007, all such references are to be read as references to income tax payable to HMRC.
• The income concerned is specifically defined as non-resident landlord income within the meaning of section 971(2) of the Income Tax Act 2007.
• This is a consequential change ensuring the older regulations align with the rewritten Income Tax Act 2007 and the replacement of the Board of Inland Revenue by HMRC.