I have a 1 years fixed term tenancy due to expire at the end of next month. My landlords currently reside in the Cayman Islands. I have just learnt of the NRL Scheme and am terrified of talking with HMRC tomorrow and would like to know what to expect. I have paid he rent in full, directly to them since the beginning of our tenancy. As I was unaware of this NRL Scheme I have not deducted tax from the rent. Tomorrow is the last payment of rent. I wish to withold it until I get further information, on tax grounds, and am worried they will take me to court over breach of contract (not paying rent by the specified time). I have no contact address for them in this country (other than the rental property they have now put up for sale), so don't have any way of claiming it back from them. Any information to prepare me would be of a great help.