The Finance Act 1995 allows overseas landlords or companies whose registered office is overseas (including the Channel Islands and the Isle of Man) to apply for tax self-assessment, and, if appropriate, an approval certificate can be issued.

However, where no certificate is available, the agent collecting the rent has a statutory obligation to implement a tax deduction (at the relevant percentage for the period) before remitting the rent and then paying the tax to HMRC.

There is also a statutory obligation upon agents to notify HM Revenue and Customs of all rents collected and deductions made on behalf of every UK-based landlord (over and above the obligations in respect of non-resident landlords) during the preceding year, where the Revenue demands such information.

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