Tax obligations of tenants whose landlord lives abroad
If you live in private rented accommodation and pay your rent directly into your landlord's bank account and your landlord lives abroad, you are obliged under law to withhold 20% of the rent.You are then required to pay the withheld rent to Revenue Commissioners to settle the landlord's tax liability. You will need to make an annual return to the Revenue Commissioners.If however, your landlord is not resident in the state but you pay your rent to an agent, there is no requirement to make the deduction.
What to do
- Complete Form 185, available from the Revenue Commissioners
- Form 185- Revenue Commission