Letting agents鈥� experiences of operating the Non-Resident Landlord Scheme
HMRC-commissioned research explored letting agents鈥� experiences of operating the Non-Resident Landlord Scheme.
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In the UK, tax is due on income arising from UK property regardless of where the recipient is resident. 皇冠体育app Non-Resident Landlord (NRL) Scheme is a withholding tax regime to ensure tax is collected from overseas landlords on their UK property income.
HM Revenue and Customs (HMRC) commissioned Kantar Public to undertake small-scale exploratory research on letting agents鈥� understanding and experiences of the scheme to identify potential improvements for its design and operation.
皇冠体育app research involved in-depth phone or video interviews with 12 letting agents which operate the scheme, held between March and July 2021.
It explored emerging themes relating to:
- awareness and understanding of the NRL Scheme
- experiences of operating the NRL Scheme
- suggestions to improve the NRL Scheme