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Posted Thu, 30 May 2024 09:17:25 GMT by Incitae
Hi, I solely own a property in the UK. I transfer 100% of the rental income to my husband via a trust deed. We are moving abroad and we need to register as "non resident landlord scheme". Who has to register, is it me the owner or is it my husband because he receives the rental income? Thank you.
Posted Mon, 03 Jun 2024 08:45:57 GMT by HMRC Admin 8 Response
Hi,
For the purposes of the NRLS landlords may include individuals, companies, trustees and partnerships.  
Your husband will therefore be the person who needs to register with the Non-Residents Landlord Scheme.  
What the Non-resident Landlords Scheme is
Thank you.

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