FAQs

Landlords responsibility on taxation. (non UK resident landlord)

If you are treated as a non-resident in the United Kingdom, under the terms of taxation of income from land (non-residence regulations 1995 (Finance Act 1995)), whilst a Landlord may be considered non-resident for tax purposes, he still has to pay the United Kingdom income tax on rents arising in this country.

Unless the Landlord can provide Drummonds with an exemption certificate from the Inland Revenue we are obliged, by law, to deduct at base rate a tax provision from rents received and account to the Inland Revenue with these monies on a quarterly basis. Landlords are responsible for obtaining their own exemption certificate and should note that the certificate is issued to the agent and is not transferable. It should also be noted that no interest is paid to Landlords on tax deductions held by Drummonds.

You may obtain an exemption application from Drummonds or directly from:

Financial Intermediaries and Claims Office (Non Residents)
St Johns House
Merton Road
Bootle
Merseyside
L69 9BB