All landlords could be liable to pay tax on their rental income, whether they live in the UK or are based overseas. There are specific tax rules for overseas landlords.

We can advise and help overseas landlords but a good idea is to look at www.HMRC.gov.uk.

This is when a house is let to sharing occupants who are not a family unit, landlords must ensure that the property complies with rules around Houses in Multiple Occupation (HMO). These rentals are either defined as a standard HMO, or large HMO.

We can give you more advice on this but Allison Residential Letting does not get involved in HMO’s.

Landlords are generally responsible for the maintenance and major repairs to a property. This includes repairs to the exterior and structure of the property as well as internal heating and hot water installations, basins, sinks, baths and other sanitary installations. Private landlords have a duty to ensure that the property they rent to tenants meets the Repairing Standard as laid out in the Housing (Scotland) Act 2006 S13 (1)

• The house is wind and watertight and in all other respects reasonably fit for human habitation
• The structure and exterior of the house (including drains, gutters and external pipes) are in a reasonable state of repair and in proper working order
• Installations in the house for the supply of water, gas and electricity and for sanitation, space heating and heating water are in a reasonable state of repair and in proper working order
• Any fixtures, fittings and appliances provided by the landlord under the tenancy are in a reasonable state of repair and are in proper working order
• Any furnishings provided by the landlord under the tenancy are capable of being used safely for the purpose for which they are designed
• The house has satisfactory provision for detecting fires and for giving warning in the event of a fire or suspected fire (i.e. smoke alarms are fitted where necessary)

Tenants will be able to apply to the Private Rented Housing Panel if they believe their landlord has failed to meet the above standards. If the panel decides your property doesn’t meet the repairing standard, they will order you to carry out the necessary work. If you don’t, you could face a fine of up to £1,500.00.

Standard homeowner insurance may well be void when you let out your property so it is important to contact your insurer and keep them informed. However, our branches can put you in touch with specialist recommended landlord insurers offering comprehensive landlord insurance if your own insurer is unable to accommodate you fully.

If you have a mortgage you must obtain consent from your mortgage lender prior to letting your property. If your interest in the property is leasehold your lease may require you to obtain consent from your landlord prior to sub-letting.

From 30 April 2006 all private landlords letting properties in Scotland must apply for and gain registration in the register of landlords. This statutory requirement for landlords to register with the local authority is in terms of Part 8 of the Anti-Social Behaviour (Scotland) Act 2004. The aim of landlord registration is to ensure that all private landlords in Scotland are ‘fit and proper’ to be letting residential property. The requirement helps local authorities to remove disreputable landlords from the market and protect tenants and their neighbours from the impact of anti-social behaviour and mismanaged property on the wider community. You can apply online at www.landlordregistrationscotland.gov.uk to register as a landlord.

Please note that Allison Residential Lettings will supply landlords who are letting property through us with our Agent Number specific to your property’s local authority area for the purpose of registering with the Landlord Register.