NRL Tax (20% on rent)

[1elle]

I understand that when a landlord goes abroad (as has happened in my case) it is the tenant's statutory duty to collect tax from him (i.e. deduct from rent and pay tax to HMRC). My landlord verbally told me he was paying it direct to HMRC, but probably isn't (on the basis of a few of his arrangements with builders that I've seen and a hunch).

What would be the implications if he wasn't? Technically I've breached a statutory duty if so, but surely he's the one dodging tax?

[Telometer]

You're the one who should have withheld the tax. If he cannot provide you with a certificate allowing you to pay him gross, then you should withhold the tax.

[Gordon999]

taxes are not so of big amount.

Any amount of tax is " BIG " if that tax is not yours.

The tenant or letting agent has a duty to deduct 25% tax on any rent money before it is handed over to a NR Landlord. BUT if the NR Landlord registers with HMRC, then HMRC will send a letter direct to the tenant or letting agent to inform that rent may be paid to NR Landlord without deduction of tax.