Tax – applicable to Landlords living abroad: The managing agent collecting the rent on behalf of the Landlord and in the absence of the managing agent the Tenant is liable to withhold tax from the rental and account to Inland Revenue every quarter. This means that either the managing agent or Tenant is liable for the tax on your property. The only way to avoid this is for you to contact the Inland Revenue and obtain a written approval from them allowing you to deal with your taxes personally and discharging the liability from us or the Tenant. We can provide you with the application form to exempt us from deducting tax. We can not be held liable for any penalties, interest and other such costs imposed by the Inland Revenue as a result of inadequate or incomplete information given to us by the landlord.