I am an accountant in the UK with property in Calis that we rent out. Who do we pay the rental tax to and do you have to fill in any information if you are below the exemption figure. What do you fill in if you above the exemption figure? For obvious reasons I am loath to enlist the services of a Turkish accountant unless I have to. I have the file on 'Rental Income Declaration' which explains when you have to pay etc.