Section 971 — Income Tax Act 2007: Income tax due in respect of income of non-resident landlords

Income tax due in respect of income of non-resident landlords 971 1 The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision for—

a the collection, from non-resident landlord representatives of a prescribed description, of prescribed amounts of income tax in respect of non-resident landlord income, and b the assessment and recovery of the income tax on or from such persons. 2 “ Non-resident landlord income ” means income of a person whose usual place of abode is outside the United Kingdom (“the non-resident”) and which is or may become chargeable as the profits of a UK property business under Chapter 3 of Part 3 of ITTOIA 2005 or Chapter 3 of Part 4 of CTA 2009. 3 “ Non-resident landlord representative ” means—

a a person by whom any sums are payable to the non-resident which are to be treated as receipts of a UK property business (within the meaning of Chapter 2 of Part 3 of ITTOIA 2005 or Chapter 2 of Part 4 of CTA 2009) carried on by the non-resident, or b a person who acts on behalf of the non-resident in connection with the management or administration of any such business.

4 A non-resident landlord representative who must pay prescribed amounts of income tax to the Commissioners for Her Majesty's Revenue and Customs under regulations under this section is entitled—

a to be indemnified by the non-resident for all such payments, and b to retain out of any sums otherwise due from the representative to the non-resident, or received by the representative on behalf of the non-resident, sums representing income tax sufficient for meeting any liabilities under the regulations to make such payments.

5 Subsection (4)(b) applies whether the liability is one which the representative has discharged or to which the representative is subject.