Non residents landlord scheme & companies

The non residents landlord scheme doesn't just apply to non UK residents. It applies to anyone who had a 'Usual place of abode' outside the UK. This not identical in meaning to residence, or ordinary residence, but a person who is not resident in the UK would normally be treated as having their usual place of abode outside the UK. Individuals have a usual place of abode outside the UK if they usually live outside the UK. However companies that have their main office or other place of business outside the UK, and companies incorporated outside the UK, will normally have a usual place of abode outside the UK. The Revenue have stated that if a company is treated as resident in the UK for tax purposes, it would not be regarded as having a usual place of abode outside the UK. Therefore if you used an offshore company to own UK property it would have an overseas 'usual place of abode' (and therefore the non residents landlord scheme would apply) if it was managed and controlled from abroad. If it was managed and controlled from the UK, even if it was an overseas company it would be UK resident and as such not within the scheme.