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I would reckon the chances of being found out are slim. Normally this can come to light when a house is sold but if they move back to UK and start to live again in the house then if they later sell it they will be selling their home and no one will probably know it was rented.
Depends a bit on whether the tenant declares it anywhere. Also does this person have to fill in a self assessment return, if he does and fails to declare rental income then it's an offence.
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