Letting UK property while living abroad

Letting UK property while living abroad

1. 1

   The Non-Resident Landlord Scheme

   Your UK letting agent — or, with no agent, a tenant paying more than £100 a week directly to you — deducts basic-rate tax from the rent and pays HMRC quarterly, unless HMRC has approved you to receive rent without deduction.

2. 2

   Want rent paid without deduction?

   YesApply to HMRC (form NRL1). If approved, you're paid gross and pay through Self Assessment.

   NoTax is taken at source; claim back any excess on your return.
3. 3

   File a UK tax return

   Report the rent and expenses each year.

4. !

   Selling while abroad

   As a non-UK resident you must report every sale of UK property or land within 60 days of completion — even if there's no tax to pay — and pay any capital gains tax by the same deadline.

5. 4

   Buying more

   A 2% stamp duty surcharge for non-residents in England and Northern Ireland, on top of other rates.

6. ✓

   Register properly

   England's PRS Database needs a correspondence address in England or Wales.

Checked against official sources on 10 November 2026 · General information, not legal advice · landlordwala.com/diagrams/non-resident-landlord