Non-Resident Landlord Scheme
HMRC's scheme for taxing UK rent paid to landlords who live abroad: the agent or tenant deducts basic rate tax unless HMRC approves paying the rent in full.
In short: The Non-Resident Landlord Scheme applies when a landlord's usual place of abode is outside the UK for six months or more in a year. The letting agent, or the tenant if rent is over £100 a week and there is no agent, must deduct basic rate tax from the rent, unless HMRC approves receiving it gross.
Landlords abroadMoney, tax and insurance
England. Checked against the law on 5 October 2026. Information, not legal advice.
How the scheme works:
- The agent (or tenant, where rent is over £100 a week and there is no agent) registers with HMRC, deducts basic rate tax from the rent minus allowable expenses, and pays it quarterly.
- A landlord can apply to receive rent without deduction, on form NRL1i for individuals, if their UK tax affairs are up to date or they expect no UK tax to pay.
- Approval does not mean no tax: the landlord still files a Self Assessment return each year.
- The agent or tenant gives the landlord an NRL6 certificate of tax deducted each year.
"Non-resident" here is about where you usually live, not your tax residence status.
Read more: The Non-Resident Landlord Scheme, step by step
Related: Making Tax Digital for Income Tax, Capital gains tax 60-day report
Where this comes from
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