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This is a freeview 'At a glance' guide to the Non-Resident Landlord scheme.

Under the Non-Resident Landlord (NRL) scheme, non-UK resident landlords have tax on their UK rentals collected by their UK letting agent or tenant. They can apply to HMRC to receive rent gross.  Subscribers see Non-Resident Landlord scheme

At a glance

The default position is that the agent or tenant is required to deduct basic rate tax from rental income before it is passed on to the non-resident landlord.

NRLs may apply to HMRC to have their income paid gross if they are not liable to UK tax, are up to date with their tax affairs or they have never had any UK tax obligations.

Recent changes

Change to Corporation Tax

Since 6 April 2020, non-resident company landlords have been charged to Corporation Tax (CT) instead of Income Tax on their UK property income.

A non-resident company will not be required to register for CT and file a CT return for an accounting period if:

Non-resident UK property gains

From 6 April 2019

Annual Tax on Enveloped Dwellings (ATED)


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