UK Tax Filing for Non-Resident Landlords
Non-resident landlords face a specific set of UK tax obligations: the Non-Resident Landlord (NRL) scheme, the requirement to file a UK Self Assessment return, and potential withholding of 20% tax from letting agents. Whether you have one property or several, we handle your UK rental income tax filing with the non-resident pages completed correctly and every allowable expense claimed.
Is this for me?
- Own UK rental property while living outside the United Kingdom
- Receiving UK rental income and unsure whether you need to file
- Letting agent is withholding 20% tax from your rental payments
- Wanting to apply for the Non-Resident Landlord gross payment scheme
- Multiple UK properties or mixed property and employment UK income
Why this is complex
- NRL scheme means letting agents withhold 20% tax automatically, you must reclaim via Self Assessment
- Mortgage interest relief is restricted to 20% tax credit for higher-rate taxpayers
- Wear and tear allowance was abolished, only actual costs are deductible
- Capital Gains Tax applies when you sell UK residential property, even as a non-resident
- Non-resident property disposals must be reported to HMRC within 60 days of completion
Recommended plans
- ✓ Statutory Residence Test & split-year review
- ✓ Non-resident landlord and UK property income
- ✓ UK company salary/dividends for non-residents
- ✓ Everything in Leaver / Non-Resident
- ✓ Multiple properties or investment types
- ✓ Additional advisory support as needed
What's included
Our AI gathers your information, spots missing data, and drafts your return, faster and more accurately than forms alone.
A licensed CPA (US) or qualified accountant (UK) reviews every return before it's filed. No AI-only filings.
No hidden fees. The price you see is what you pay, including all forms covered by your package.
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- buy-to-let landlord, Spain
Frequently asked questions about UK Tax Filing for Non-Resident Landlords
What is the Non-Resident Landlord scheme?
Under the NRL scheme, UK letting agents and tenants are required to deduct 20% basic rate tax from rent paid to non-resident landlords and pay it to HMRC. You can apply to HMRC to receive your rents gross, we handle this application as part of your onboarding.
What expenses can I deduct against my UK rental income?
Allowable expenses include mortgage interest (subject to the relief restriction, now limited to 20% basic rate credit), letting agent fees, repairs and maintenance, property insurance, and ground rent. We claim every allowable expense to minimise your taxable rental profit.
Do I need to declare UK rental income in my home country too?
Most countries require you to report worldwide income, including UK rental income. A double tax treaty between the UK and your country of residence usually provides relief so you don't pay full tax in both places. We focus on the UK filing; many clients also use local advisors for their home-country return.
I have multiple UK properties, which package do I need?
UK Plus (£199) covers multiple properties or investment types. It includes everything in Leaver/Non-Resident plus the flexibility to handle several properties, additional income sources, and advisory support as needed.
Related tax guides
SA109 non-resident pages, the January 31 deadline, and how HMRC's penalty structure works.
Register by October 5, file by January 31, and understand payments on account.
Confirming your non-resident status with automatic overseas tests and sufficient ties.