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Posted Sat, 06 Apr 2024 13:50:23 GMT by Amanda Lewis
We are letting a property through a letting agent who automatically pays our income tax on the rental. We are not tax payers as we are retired early and are living on our savings. How do we claim back the tax paid? We are well below the allowance.
Posted Mon, 15 Apr 2024 13:13:51 GMT by HMRC Admin 2 Response
Hi,

A letting agent has a legal duty to deduct tax on behalf of non-resident landlords unless notified by HMRC. When completing your Self Assessment tax return, you can include this tax in box 21 of page UKP 2 of the SA105 UK property page.

Tax on your UK income if you live abroad 
Non-resident landlord: application to have UK rental income without deduction of UK tax - individuals (NRL1)

Thank you.
Posted Wed, 17 Apr 2024 07:11:41 GMT by HMRC Admin 25 Response
Hi Amanda Lewis,
Receiving an income from property of more than £1000 per year, is criteria for completing a Self Assessment tax return (SA100) for each tax year that you rent the property out.
You would also complete the supplementary page SA105 (property) in which you would declare your gross income from letting the property, tax deducted by the letting agent and other expenses you incurred.
You would also declare all other sources of income on the tax return, using the other supplementary pages as required.
If the property is jointly owned by you and your spouse or civil partner, you both need to complete individual tax returns and claim 50% of the profit, expenses and tax deducted.
If you are not already registered for Self Assessment, you can do this ahere:
Check how to register for Self Assessment
If you have been letting out the propery for a number of previous tax years, you may wish to consider contacting the let property campaign at Let Property Campaign
Thank you. 

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