Non-resident landlord tax return, filed for you.
Living abroad does not remove your UK tax duties on rental income. We prepare and file your Self Assessment return, apply the reliefs you are entitled to and confirm filing with HMRC, all for a fixed fee agreed up front.
Do you need to file a UK return?
If you let property in the UK while living overseas, the rent is normally taxable in the UK. Under the Non-resident Landlords Scheme, a letting agent or tenant may deduct basic rate tax from your rent before paying you, unless HMRC has approved you to receive rent without deduction.
Either way, you usually still report the income on a Self Assessment return, using the UK property and residence pages, so that your final tax bill is worked out correctly and any overpaid tax can be reclaimed.
What is included
- Self Assessment return including the UK property and residence pages
- Rental income and allowable expenses reviewed line by line
- Mortgage interest relief applied correctly
- Claim for any tax already deducted under the scheme
- Submission to HMRC and written confirmation
- Support if HMRC writes to you after filing
Fixed fees by number of properties
All fees exclude VAT. Employment income from up to three jobs and UK dividends are included. Foreign dividends are £30 and partnership profits are £80.
Authorised and regulated
Is Cheap Tax Returns authorised and regulated? Yes.
Your return is prepared by qualified UK accountants holding qualifications from the leading accountancy bodies: ICAEW, ACCA and AAT. We are also on the ICAEW approved employers list, so you can file with confidence.
Regulated by the professional bodies. Reviewed by qualified accountants. Part of Accotax.
Worked example
A worked example: non-resident landlord tax
Illustrative figures for a non-resident landlord with no other UK income. Your own position depends on your allowances and residence.
The figures
- Rent received: £12,000
- Allowable costs: £3,000
- Rental profit: £9,000
- Tax at 20% if no allowance: £1,800
Under the scheme
- Agent withholds 20% on net rent
- Tax is paid to HMRC quarterly
- You still file a return
- Tax withheld is credited
What this means
- Approval for gross payment is optional
- Your allowance may cut the bill
- Foreign tax may need relief
- We check your residence position
In depth
Non-resident landlord tax returns explained
If you live abroad but rent out UK property, the UK still taxes that rental income. This is how the rules work for non-resident landlords.
Do non-resident landlords pay UK tax on rent?
Yes. UK rental income is taxable in the UK wherever you live. You report it on a Self Assessment return with the UK property pages and, where relevant, the residence pages (SA109).
What is the Non-resident Landlord Scheme?
Under the scheme, letting agents and tenants paying more than £100 a week must deduct basic-rate tax (20%) from the rent and pay it to HMRC. You can apply to receive rent gross using form NRL1. Approval does not remove your duty to file a return.
How does residence status affect my tax?
Your residence status under the Statutory Residence Test for each tax year decides what is taxable in the UK. Whether you can claim the personal allowance depends on your residence and nationality, and we check this for you.
What if I sell UK property while living abroad?
Non-residents must report gains on UK property, residential or commercial, to HMRC within 60 days of completion, even when no tax is due. We prepare and submit the report for you.
Why use Cheap Tax Returns for your non-resident landlord return?
Cheap Tax Returns is part of Accotax, a UK accountancy practice. Our fees are fixed and quoted in writing before we start, the work is prepared by an accountant and checked before filing, and we work online with clients anywhere in the UK. Our team holds ICAEW, ACCA and AAT credentials. For a free quote call 0203 4411 258 or email [email protected].
At a glance
Non-resident landlord key facts and deadlines
Key dates
- 31 January: online return and tax payment
- 60 days from completion: report UK property gains
- Quarterly: agents file NRL returns if tax is withheld
- 5 October: register if this is your first year
Key facts
- Basic-rate withholding: 20%
- Applies to rent over £100 a week
- NRL1 approval allows gross payment of rent
- Double taxation relief may apply
Common mistakes
- Assuming agent withholding settles the liability
- Not filing because no tax is due
- Leaving out foreign tax credits
- Missing the 60-day disposal report
Questions, answered.
Yes. You can apply to HMRC to receive rent gross under the Non-resident Landlords Scheme. We can help you with the application as part of your service.
The same Self Assessment dates apply: 31 January after the end of the tax year for online filing and payment, and 31 October for paper returns.
Yes. If you have missed returns in previous years, tell us and we will confirm the work and a fixed fee in writing before we begin.
Fees are fixed and quoted in writing before we start. The price depends on the number of properties and the records you send.
Yes. Tax deducted under the scheme is credited against your final liability on the return, and any excess is refunded.
The UK has double taxation agreements with over 130 territories. We check whether relief applies where your country of residence also taxes the rent.
Keep exploring.
Know your price before we start.
- Fixed fee confirmed in writing before any work begins
- ICAEW, ACCA and AAT-qualified accountants
- Filed with HMRC and confirmed, so you have proof
- A real person on the phone: 0203 4411 258