UK Non-Resident Landlord Tax Return
If you own UK property and live outside the UK, you're a non-resident landlord for HMRC purposes and must file a UK Self Assessment return declaring your UK rental income. Whether your letting agent withholds basic rate tax under the Non-Resident Landlord Scheme or you've registered to receive rent gross, a UK tax return is required. Allowable deductions can significantly reduce your taxable rental profit.
Get started with your filingWho this is for
- ✓ Non-UK residents who own and let out UK residential or commercial property
- ✓ Expats who retained their UK property when moving abroad
- ✓ Overseas investors in UK buy-to-let property
- ✓ Non-residents receiving rental income managed by a UK letting agent
What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
- 1 SA100 — Main UK Self Assessment return
- 2 SA105 — UK Property income supplementary pages
- 3 SA109 — Residence pages confirming non-resident status
- 4 Non-Resident Landlord Scheme registration (NRL1 form, if not already registered)
Documents usually needed
- 📄 Rental income records for the full tax year
- 📄 Letting agent statements showing rent received and tax deducted (if applicable)
- 📄 Mortgage interest statements for UK buy-to-let properties
- 📄 Records of allowable property expenses (maintenance, letting agent fees, insurance)
- 📄 Evidence of non-UK residence
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
We compile your rental income and identify all allowable deductions
SA105 and SA109 are completed, with the NRL Scheme position correctly reflected
Any tax already withheld by your letting agent is credited against your liability
Your complete Self Assessment return is reviewed and filed by our UK tax specialists
When human review matters
- ⓘ Mortgage interest relief for residential buy-to-let is now limited to a 20% tax credit (not full deduction) under post-2020 rules
- ⓘ Replacing domestic items relief (replacement furniture relief) applies to furnished lets
- ⓘ Capital gains on UK property must be reported within 60 days of completion — separate from the annual Self Assessment
[INSERT: customer testimonial, e.g. "non-resident buy-to-let landlord in Dubai, UAE, saved money and stress using Nomadic.Tax"]
- non-resident buy-to-let landlord, Dubai, UAE
Relevant plans
Choose the package that best fits your situation, or view all 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
Frequently asked questions about UK Non-Resident Landlord Tax Return
Do I have to pay UK tax on rental income if I live abroad?
Yes. UK rental income is UK-source income and is taxable in the UK regardless of your residence status. You must file a UK Self Assessment return and declare all rental income. Allowable deductions (mortgage interest credit, expenses) reduce your taxable profit.
What is the Non-Resident Landlord Scheme?
Under the NRL Scheme, your UK letting agent (or tenant if there's no agent) is required to deduct basic rate income tax from your rent before paying it to you, unless you register with HMRC to receive rent gross. Even if registered to receive gross rent, you must still file a UK return and pay tax on the profit.
What expenses can I deduct against my rental income?
Allowable deductions typically include: mortgage interest (as a 20% credit for residential property), letting agent fees, buildings and contents insurance, maintenance and repair costs, accountant fees, ground rent and service charges, and periods of voidage. Capital expenditure (improvements) is not immediately deductible but increases your base cost for capital gains purposes.