The non-resident landlord scheme – Under which circumstances should tenants pay their landlord’s rent direct to HMRC?

There is an obligation on letting agents and tenants to operate the non-resident landlord scheme (NRL scheme) under certain conditions. Letting agents of a non-resident landlord must: deduct tax from the landlord’s UK rental income; and pay the tax to HMRC. Tenants...

A precious gift

A gift to a charity or community amateur sports club (CASC) is precious in many ways. It expresses your appreciation in a beneficial way and potentially helps the charity/CASC continue doing what they do into the future. If you decide to gift aid your donation it also...