Rental income

[cruciverbals]

A UK non resident and non domiciled friend owns a business property and is going to rent it out.

If an agent collects the rent I understand that they must deduct basic rate tax before remitting it unless they have obtained an exemption from the inland revenue.

His son is resident for tax purposes in the UK. If the rental agreement states the rent is to be paid to him and he transfers it to his father's bank account abroad will he be acting as agent and have to deduct basic rate tax