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Tenants are being quizzed on the tax status of their landlords by HMRC.An HMRC fact finding letter goes on to suggest tenants may have to take tax off their own rental payments to ensure the correct tax is paid if their landlord is not resident in the UK and is not registered under the UK’s Non-resident Landlord Scheme (NRL) – or face a fine.2 The CIOT is urging any confused or concerned tenant not to ignore the letter and to seek advice if they need it.

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