Her Majesty's Revenue and Customs. Self-Assessment is due by 31 January each year for rental income earned in the prior tax year (6 April – 5 April). Non-resident landlords can register under the NRL scheme to receive rent gross rather than have it withheld.
Tax term
HMRC
UK tax authority, collects income tax, CGT and stamp duty.
Next Step
Need this concept applied to a specific deal?
Book a 20-minute call. We'll work through the term as it applies to your situation and the live opportunities it affects.
Book a Free Consultation