PIM4870 | HMRC authorisation to receive rent gross

When HMRC has approved a non-resident landlord’s application to receive UK rent gross we:

• tell the landlord, and

• authorise the landlord’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 landlord’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.