I am sure you know but the scheme and Audit are described here.
http://www.hmrc.gov.uk/cnr/nrl_guide_notes.pdf
By way of introduction it says:
"The Non-resident Landlords (NRL) Scheme is a scheme for taxing the UK
rental income of persons whose 'usual place of abode' is outside the UK (see
paragraph 2.1 below). For convenience, these guidance notes refer to such
persons as 'non-resident landlords'."
Nick Landau
Nick Landau's Profile on LinkedIn.com
http://www.linkedin.com/in/nicklandau1
The Numbers Game
http://uk.geocities.com/nicklgreen/Nos_Game
----- Original Message -----
From: "Gerry Dane" <[log in to unmask]>
To: <[log in to unmask]>
Sent: Friday, July 06, 2007 3:38 PM
Subject: Re: [data-protection] Internal Revenue
Thanks all,
My understanding is that it is us that may be Audited - not the actual
landlords. ie Checking that we are operating the scheme correctly.
FYI: http://www.hmrc.gov.uk/cnr/nr_landlords.htm#28
Gerry.
>-----Original Message-----
>From: This list is for those interested in Data Protection
>issues [mailto:[log in to unmask]] On Behalf Of
>Scourfield, Brenda
>Sent: 06 July 2007 15:32
>To: [log in to unmask]
>Subject: Re: [data-protection] Internal Revenue
>
>Why do you have to disclose the resident landlords if they are
>auditing the non-resident ?
>
>I haven't really thought yet about whether you should even
>disclose those.....
>
>Brenda Scourfield
>Team Leader,
>I.T.
>Pembrokeshire County Council,
>County Hall,
>Haverfordwest.
>SA61 1TP
>
>01437 775380
>
>
>
>
>
>-----Original Message-----
>From: This list is for those interested in Data Protection
>issues [mailto:[log in to unmask]] On Behalf Of Gerry Dane
>Sent: 06 July 2007 15:22
>To: [log in to unmask]
>Subject: [data-protection] Internal Revenue
>
>Dear All,
>
>Received a 3rd Party request for the full listing of resident
>and non resident landlords - the list to include landlords
>full name, correspondence address, telephone numbers and
>e-mail addresses. The info is being sought under the "Audit of
>non-resident Landlords (NRL) Scheme"
>
>I see no reason to prevent disclosure - s29(c), s35 (Taxes
>Act) and Schedule 2 - 5(b)
>
>Anybody disagree?
>
>Thanks,
>
>Gerry.
>Newcastle University.
>
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