Non-Resident Landlords
Non-resident landlords are subject to specific UK tax rules on their UK property income. Navigating the non-resident landlord scheme, annual tax return obligations, and interaction with your home country's tax rules requires expert advice to ensure full compliance whilst minimising unnecessary tax costs.
What are the benefits?
Non-Resident Landlord Scheme
Under the NRL scheme, letting agents and tenants are required to withhold 20% basic rate Income Tax from rental payments unless the landlord has obtained HMRC approval to receive rents gross. We advise on registering for gross payment status.
UK Income Tax on Rental Income
UK property income is always subject to UK Income Tax, regardless of where you live. We ensure all allowable expenses are deducted, all available allowances are claimed, and your Self Assessment return is filed accurately and on time.
CGT on UK Residential Property
Non-residents are subject to UK CGT on disposals of UK residential property from April 2015, and on all UK property from April 2019. We advise on the reporting and payment obligations (within 60 days of completion) and CGT mitigation strategies.
Double Tax Treaty Relief
The UK's double tax treaties typically provide for relief from double taxation on UK property income — ensuring you are not taxed twice in both the UK and your country of residence. We advise on the correct treaty relief available in your circumstances.
How can Zenus Tax help?
We register you for the Non-Resident Landlord scheme
We prepare your UK Self Assessment return including all rental income and expenses
We advise on CGT reporting and payment obligations on UK property disposals
We advise on the interaction between UK and overseas tax obligations
Frequently Asked Questions
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