Income Tax Act 2007 section 971

Income tax due in respect of income of non-resident landlords

Section 971 gives HMRC the power to make regulations for collecting income tax on UK property income earned by landlords who live outside the United Kingdom, using representatives based in the UK as the collection mechanism.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.