Non Resident Landlords

If you rent out a property in the UK and live abroad for six months or more per year, you need to pay tax on your rental income. HMRC classes such individuals as non-resident landlords, even if they’re a UK resident for tax purposes.

Non-resident landlords can receive rent either in full, and pay tax via self-assessment, or with tax already deducted by a letting agent or tenant.

Non-resident landlords are required to declare rental income by self-assessment tax return, unless HMRC tells you not to. HMRC’s online self-assessment services are not available to non-resident landlords: tax returns must be sent by post or using commercial software. Rock Tax & Accounting can assist landlords with their tax returns and complying with HMRC’s regulations.

To find out more, please contact our team.