Income from property: Testing a proof of concept
HMRC commissioned research with landlords and letting agents on reactions to a proposed withholding concept.
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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