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.
Published: 24 September 2015
Last Updated: 17 November 2021