Revenue has published updated guidance providing additional details on the background and key elements of the non-resident landlord withholding tax (NLWT) system .Additional information has been provided to address errors that occur when an incorrect LPT ID is used during the filing of a rental notification (RN), and when the landlord's tax reference number does not correspond with the selected tax type. Further clarification is also provided on amending a RN.
The updated guidance provides details regarding registration issues affecting collection agents, tenants who pay withholding tax via the PAYE credit system, the responsibilities of collection agents under NLWT, and how collection agents interact with the NLWT system.
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