Quick answer
Non-resident landlords pay UK tax on UK rental profits. Letting agents or tenants may deduct basic-rate tax unless HMRC approves you to receive rent gross under the Non-Resident Landlord Scheme, and you still file a Self Assessment return.
Updated October 2026 · Figures based on 2025/26 rates
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The Non-Resident Landlord Scheme
If you live abroad for more than 6 months a year, tax is normally withheld at 20% from net rent. You can apply to HMRC to receive rent without deduction if your tax affairs are up to date.
Self Assessment duties
Report UK rental income on your return, even if tax has been deducted. Any deducted tax is credited against your final bill.
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Allowances and reliefs
Whether you can claim the UK personal allowance depends on your residence status and nationality, so check your position each year.
Selling the property
Non-residents are subject to UK capital gains tax on UK property and must report a disposal within 60 days.
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Frequently asked questions
How do I apply for gross rent?
Apply to HMRC’s NRL team using the online form once your tax records are up to date.
Do I need a UK accountant?
It is not compulsory, but a UK accountant helps with HMRC communication and filing.
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Fixed price from £199 + VAT. Done for you online by UK accountants.
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