The Non-resident Landlords Scheme is a scheme for taxing the UK rental income of landlords whose usual place of abode is outside the UK (‘non-resident landlords’). The underlying legislation is at ITA07/S971 and SI1995/2902.
The Scheme began on 1 April 1996 and is now the technical responsibility of Personal Tax International (previously CAR Residency). Audit support is provided by the NRL Audit team within PTI. There is up to date (and helpful) guidance in the the PIM at page PIM4820.
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