uk resident & non-resident landlords income tax
Income tax is payable on rental income irrespective of where you live. Landlords must declare this income on a
Self-Assessment Tax Return and if one is not issued automatically he or she has a legal responsibility to notify
the Inland Revenue of any liability.
The Inland Revenue assesses your income individually and properties that are jointly owned require returns to
be completed by each legal owner. There is a requirement under Self-Assessment to keep adequate records to ensure
that the calculations included in the return are accurate.