Non Resident Landlords
- Chartered Certified Accountants
- Fixed Fee Services
- Tax Liability Minimisation
Zahtax Accountants is an independent firm of Chartered Certified Accountants, providing specialist services as a Non-Resident Landlord Tax Accountant in the UK. Our experienced team of UK tax accountants offers expert advice and comprehensive support in all areas of UK property taxation for overseas landlords, ensuring full compliance with HMRC’s Non-Resident Landlord Scheme.
Whether you own a single buy-to-let property, manage a portfolio of rentals, or operate HMOs, serviced apartments, or student accommodation, we deliver tailored tax solutions designed to minimise your UK tax exposure and simplify your reporting requirements. Our focus is on accuracy, efficiency, and helping non-resident landlords meet their tax obligations with complete peace of mind.
Who is a Non-Resident Landlord for UK Tax Purposes?
If you live outside the UK and rent out property, HMRC considers you a non-resident landlord. This means your rental income may be subject to specific tax rules, and a non-resident landlord tax accountant UK can help you stay compliant while minimising your tax liability.
Whether you are a UK national living abroad temporarily or permanently, or a foreign investor with UK property, our specialist accountants guide you through your NRL status, ensure full HMRC compliance, and help you manage your rental income efficiently. We also provide advice on allowable expenses, reporting requirements, and claiming any eligible reliefs, so you can maximise your returns while avoiding common pitfalls.
With our expertise, managing your UK property tax obligations becomes straightforward and stress-free, giving you peace of mind wherever you live.
UK Property Taxes for Non-Resident Landlords
If you are an overseas landlord renting out property in the UK, it is important to be aware of your UK tax obligations. In the UK, there are several types of taxes associated with buying, owning, letting, developing, and disposing of property, including:
Relevant UK Taxes for Overseas Landlords
- Income Tax – payable on rental profits from UK property.
- Stamp Duty Land Tax (SDLT) – charged when purchasing property in England and Northern Ireland (with surcharges for additional and non-resident buyers).
- Annual Tax on Enveloped Dwellings (ATED) – applies if UK residential property is owned through a company and valued above certain thresholds.
- Value Added Tax (VAT) – may apply in some cases, particularly with commercial property transactions or property development.
- Capital Gains Tax (CGT) – charged on the disposal (sale or transfer) of UK property; a CGT return must be submitted within 60 days of completion.
What is Non Resident Landlord Scheme (NRLS) in the UK?
The non resident landlord scheme was designed to ensure that letting agents or tenants deduct taxes at source from the gross rent of a non resident landlord. A letting agent who manages a UK property on behalf of a non resident landlord is required by HMRC to deduct tax from your UK property income before transferring the remaining balance to you. If a non resident landlord doesn’t have any letting agent, the tenant who pays more than £100 per week in rent needs to operate non resident landlord tax scheme (NRLS). If you pay rent £100 or less per week, you do not need to use NRLS tax unless HMRC requests. The letting agents are required to operate the Non resident landlord scheme (NRLS) regardless of the rent they collect.
The non resident landlord can request HMRC to receive his rental income as gross. He needs to send the non resident landlord tax form to HMRC. HMRC will give approval and register non resident landlords for self assessment. Once the permission is granted to receive the rental income gross, the non resident landlord will be required to submit self assessment tax return every year.
Need Help Registering Under NRLS?
Navigating the Non Resident Landlord Scheme can be complex, especially with changing UK tax rules. Whether you need help registering, applying for gross payment status, or filing your annual return, our expert non resident landlord tax accountants are here to support you.
Contact us today for personalised advice on your non-resident landlord obligations.
👉 Read our detailed guide on the Non-Resident Landlord Scheme (NRLS) for overseas property owners in the UK
Registration as a Non-Resident Landlord
While individuals who live outside the UK are generally not subject to UK tax, non-resident landlords—those who own UK rental property—are an exception. If you’re earning UK property income while living abroad, you may be liable to pay tax and must comply with the Non Resident Landlord Scheme (NRLS). As a trusted non resident landlord tax accountant UK, we help overseas landlords register under NRLS and stay fully compliant with HMRC rules.
Need Help Registering Under NRLS?
Navigating the Non Resident Landlord Scheme can be complex, especially with changing UK tax rules. Whether you need help registering, applying for gross payment status, or filing your annual return, our expert non resident landlord tax accountants UK are here to support you.
👉 Contact us today for personalised advice on your non-resident landlord obligations.
What Are the Tax Rates on UK Rental Income?
The tax rates on UK rental income for non-resident landlords depend on whether you’re entitled to the UK Personal Allowance and how much rental income you earn.
As a non resident landlord tax accountant UK, we help landlords understand their tax obligations and maximise their tax efficiency.
UK Tax Rates on Rental Income for Non Resident Landlords
If You Are Eligible for UK Personal Allowance
Tax Type
Rental Profits
Rate
Notes
Income Tax
Up to £12,570
0%
Personal allowance – no tax payable
Income Tax
£12,571 – £50,270
20%
Basic rate band
Income Tax
£50,271 – £125,140
40%
Higher rate band
Income Tax
Over £125,140
45%
Additional rate – no personal allowance available
If You Are NOT Eligible for UK Personal Allowance
Income Tax
£12,571 – £50,270
20%
Basic rate band
Income Tax
£50,271 – £125,140
40%
Higher rate band
Income Tax
Over £125,140
45%
Additional rate – no personal allowance available
Why Choose Zahtax for Your Non Resident Landlord Tax Services?
If you’re operating as a sole trader in the UK, it’s essential to stay on top of your filing and payment deadlines to avoid penalties. Below are the key dates to remember:
- Qualified Chartered Certified Accountants with specialist knowledge in non-resident landlord taxation
- Registered with the ICO and fully GDPR compliant
- Dedicated team specialising in non resident landlord tax accountant UK services
- Use of HMRC-approved accounting software for accurate preparation and submission of tax returns
- Secure, GDPR-compliant online portal for easy and safe document exchange
- Tailored tax solutions for UK overseas landlords to maximise compliance and efficiency
How Our Specialist Non Resident Landlord Tax Accountants can help you:
Our team of specialist non resident landlord tax accountants can provide you with the following services:
- Registration as a non resident landlord with HMRC
- Preparation of detailed rental property accounts
- Calculation of taxable rental profits and accurate tax liability assessments
- Advice on eligibility for UK personal allowances
- Preparation and submission of your non resident landlord tax return using HMRC-approved software
- Appointment of Zahtax Accountants as your authorised agent for HMRC matters
- Reminders for all the important deadlines
- Timely reminders for all key tax deadlines
Frequently Asked Questions
Get answers to common questions about sole trader tax requirements and our services.
Who is considered a non resident landlord for UK tax purposes?
A non resident landlord is someone who lives outside the UK for more than six months and receives rental income from UK property.
Do non resident landlords have to pay UK tax on rental income?
Yes, non resident landlords are liable to pay UK tax on rental income generated from their UK properties.
What is the Non Resident Landlord Scheme (NRLS)?
The NRLS is a scheme where letting agents or tenants deduct basic rate tax (20%) from rental income before paying the landlord, unless the landlord has approval from HMRC to receive payments gross.
Can non resident landlords claim expenses against their rental income?
Yes, allowable expenses such as repairs, maintenance, and letting agent fees can be deducted to reduce taxable rental profits.
What tax rates apply to non resident landlords’ rental income?
Non resident landlords pay tax at the same rates as UK residents, which vary from 20% to 45%, depending on income bands.
How do non resident landlords file their UK tax returns?
Non resident landlords must file a Self Assessment tax return each year to report rental income and calculate any tax due.
Can I apply to receive my rental income gross without tax deducted?
Yes, non resident landlords can apply to HMRC using the NRL1 form to receive rental income gross if they have a good tax compliance record.