are classified as rental income subject to 2% WHT unless the payment is treated as royalty under an applicable tax treaty. 5% rate applies to royalties in respect of payments of any kind received as a consideration for the use of, or the right to use, any patent, design or model, plan,...
In particular, non-resident companies that are subject to UK tax on UK-source rental profits (see the Taxes on corporate income section for more information) will find their letting agent or tenants are obligated to withhold the appropriate tax at source (currently 20% without any allowances) ...