HMRC’s Wealthy and Mid-sized Business Compliance Unit is writing to tenants of properties owned by non-resident companies, seeking to identify companies that have not registered under the non-resident landlord scheme. The letters are seemingly designed to help HMRC enforce the new regime coming in April 2020, under which non-resident landlords of UK property will be charged UK corporation tax instead of income tax, unless the landlord has registered for gross payment or th...