Overseas landlords

When resident in the UK, it is entirely the landlord's responsibility to inform HM Revenue & Customs of rental income received, and to pay any tax due. Where the landlord is resident outside the UK during a tenancy, he or she will require an exemption certificate from HM Revenue & Customs before he can receive rental balances without deduction of tax. Where I'm managing the property I will provide advice and assistance on applying for such exemption.