non-resident landlords
(Landlords whose usual place of abode is outside the UK).
The legislation regulating Non-Resident Landlords and their agents differ significantly from Landlords residing in
the UK.
If your property is managed by a letting agent and they are receiving the rent as an agent, your letting agent has
a statutory obligation to deduct basic rate tax on the net income and make payments to the Inland Revenue quarterly.
However, you can apply to the Inland Revenue to "self-assess" your own tax.