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Posted Sun, 16 Jun 2024 10:32:30 GMT by sh2glh
My daughter is not a UK tax resident and she plans to purchase an apartment in London that will be occupied by my wife and me only. She will not collect any rent from us and she has no other income generated in the UK. Is it necessary for her to submit a Self Assessment tax return as an overseas landlord? On the same subject, will we, as parents, be considered as receiving a taxable benefit from my daughter?
Posted Tue, 18 Jun 2024 12:32:39 GMT by HMRC Admin 17

Hi,
 
Thank you for your question.

As an overseas landlord your daughter will need to follow the non-resident landlord scheme, please refer to : www.gov.uk/government/publications/non-resident-landord-guidance-notes-for-letting-agents-and-tenants-non-resident-landlords-scheme-guidance-notes/what-the-non-resident-landlords-scheme-is.

Regardless of the amount of rental income received a Self Assessment tax return is required unless HMRC says otherwise as set out in https:  www.gov.uk/tax-uk-income-live-abroad/rent .

As parents you would not be considered as receiving a taxable benefit from your daughter .

Thank you .

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