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Hi.The Jamaican lady will be entitled to a UK personal allowance to offset against her UK rental income by reason of her being a Jamaican national. Look here for confirmation.As a non-resident, she will be subject to the rules of the non-resident landlord scheme which you can read about here. The letting agent will need to deduct tax at the rate of 20% from the excess of rental income over expenses paid by the letting agent on the landlord's behalf unless a successful application is made to not have the rental income subjected to tax before payment to the landlord.Tax can be charged at rates higher than 20% if the rental income net of deductible expenses and before the deduction of the personal allowance exceeds £41,865 in a tax year. Take a look here and here for the comparison of the tax liability limitations on different sources of UK source income.I hope this helps but let me know if you have any further questions.