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Posted Tue, 17 Dec 2024 14:55:19 GMT by RebeccaB123
Hi, I was formerly a non-UK resident receiving UK rental income (have now become a UK resident). I believe my letting agent has been paying 20% tax on property income, but have not been able to confirm this with the agent. How can I find out whether any tax has been paid? I file UK self-assessment returns and do not want to end up being taxed twice on this income.
Posted Mon, 06 Jan 2025 09:15:26 GMT by HMRC Admin 19 Response
Hi,
Your letting agent has a legal duty to deduct the tax on your behalf as a non resident landlord unless notified by HMRC. This is an arrangement under the Non Resident Landlord Scheme. Your letting agent must make the 20% deduction regardless of how much rental income is received. You can account for the tax deducted at box 21 on SA105 UK property page. Your agent should also have record of any deductions made. 
Thank you.

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