Data Gathering HMRC

  • HMRC is entitled to demand that landlords and letting agents provide information regarding income from rents.
  • This can be initiated with a statutory notice under paragraph 18 of Schedule 23 to the Finance Act 2011
  • An appointment will be made to visit the landlord or letting agents premises for the purpose of gathering data.
  • Landlords who imagine they can avoid or worse evade tax are mistaken.

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