UK Property Tax for Non-Resident Landlords

International Services

Non-Resident Landlord
UK Tax & Returns

Specialist UK tax support for landlords living abroad. We register you for the Non-Resident Landlord (NRL) scheme, manage agent or tenant withholding, prepare UK Self Assessment returns, and advise on allowable expenses and Capital Gains Tax when you sell. Clear fixed fees and secure onboarding from anywhere.

UK property tax and returns for non-resident landlords

Who We Help

UK nationals renting out property while living overseas.
Foreign nationals with UK rental income.
Directors living abroad who own UK rental property personally.

NRL Scheme: How It Works

The Non-Resident Landlord scheme ensures UK tax is considered on your rental income while you’re overseas. You can receive rent with tax withheld by your agent/tenant, or apply to receive it gross (no deduction) and settle any tax via Self Assessment.

NRL registration and gross payment approval (where appropriate).
Guidance for your letting agent or tenant on withholding and annual certificates.
Annual UK tax return preparation with full rental schedules.

Agent vs Direct Collection

Whether you use a letting agent or rent directly to a tenant affects who must withhold basic rate tax if you’re not approved for gross payments. We set up the correct route, keep the paperwork tidy, and reconcile any deductions on your return.

Allowable Expenses

We maximise legitimate deductions to reduce your taxable profit, maintaining clear audit trails:

Letting agent fees, advertising and property management.
Repairs and maintenance (not capital improvements).
Insurance, service charges, ground rent and utilities (where landlord-paid).
Mortgage finance costs relief (as tax credit rules allow).
Travel for property management and professional fees (accountancy, compliance).

Capital Gains Tax When You Sell

Selling a UK property while non-resident can trigger UK CGT. We calculate gains, consider available reliefs and losses, and align any separate UK property CGT reporting with your Self Assessment to keep everything consistent.

What Our Service Includes

NRL scheme registration and agent/tenant notification letters.
Annual Self Assessment (SA100) with property pages and non-resident pages (SA109).
Rental accounts, expense review and record-keeping templates.
CGT calculations and UK property CGT reporting support when disposing.
HMRC correspondence, late filing and penalty support if needed.

Why Non-Resident Landlords Choose Accusolve

AAT AML supervised; overseas-friendly onboarding and e-signing.
Fixed-fee returns with transparent scope before we start.
Joined-up support with non-resident Self Assessment and bookkeeping & accounts.

Related Services

Non-Resident Landlord – FAQs

Do I have to register for the NRL scheme?

If you live outside the UK and receive UK rental income, you should be in the NRL scheme. You can apply to receive rent gross or have basic rate tax withheld by your agent/tenant.
What if my agent deducts tax — do I still file a return?

Usually yes. The deduction is creditable, but you still compute rental profits and file Self Assessment to calculate the final tax position.
Which expenses are deductible from my rent?

Revenue expenses such as agent fees, repairs, insurance, service charges and allowable finance cost relief may be deductible. Improvements are capital and not normally deductible as repairs.
Will I pay UK Capital Gains Tax if I sell?

Non-residents are within scope of UK CGT on disposals of UK land/property. We’ll calculate the gain, consider reliefs/losses and complete the required UK reporting and Self Assessment alignment.

Get a Fixed-Fee Quote & Landlord Checklist

We’ll register you for NRL, prepare rental accounts, file Self Assessment, and support CGT reporting when you sell.

Get a Quote Landlord Checklist (PDF)

Secure onboarding • Overseas clients • Clear, compliant filings