Research and analysis

Income from property: Testing a proof of concept

HMRC commissioned research with landlords and letting agents on reactions to a proposed withholding concept.

Documents

Income from property: Testing a proof of concept

Details

In 2016, HM Revenue and Customs (HMRC) commissioned Solutions Strategy Research Facilitation to undertake qualitative research to assess the concept of an alternative voluntary withholding process for UK resident landlords, whereby a letting agent would administer and collect tax on income from property on behalf of their client landlords and pass this to HMRC directly.

The research consisted of 20 in-depth interviews with letting agents, and a mixture of interviews and focus groups with 54 landlords.

This research was undertaken 5 years ago and the withholding concept was not taken forward. The reforms being explored as part of the government’s 10-year tax administration strategy provide a more up-to-date view of current plans and proposals in these areas:   Tax administration strategy

Call for evidence: Income Tax Self-Assessment registration for the self-employed and landlords

Call for evidence: timely payment

Updates to this page

Published 17 May 2022

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