Landlord

A person or organisation that owns a building or an area of land and is paid by other people for the use of it is called a 'Landlord'. The term also applies to the master of an inn or lodging house.

Landlords who own UK property and let it out are required to file UK tax returns regardless of where they are resident. The exception to this is non-UK resident landlords who are having tax deducted from their rental income at source by their letting agent or tenant. This can often be tax-inefficient as certain expenses and UK personal allowance (where applicable) cannot be taken into account in a tax calculation.