Letting a home in England while you live abroad

The same law, wherever you live

Living in Hong Kong, Singapore, mainland China or anywhere else does not change your duties as a landlord in England. Before and during a tenancy you still need to:

• protect the deposit with a government scheme within 30 days and give the tenant the prescribed information;
• have a gas safety check every year and give the tenant the record;
• have the electrics checked (an EICR) at least every five years and give the tenant the report;
• have an EPC rated E or better, and give the tenant a copy;
• fit smoke alarms on every floor and carbon monoxide alarms where the law asks, and test them at the start of the tenancy;
• check every adult's right to rent before the tenancy starts (online checks work from abroad);
• give the written statement of terms before the tenancy is signed (new tenancies are assured periodic tenancies since 1 May 2026);
• register on the PRS Database when it opens in your region.

A letting agent can do the work for you, but the duty, and the fine when something is missed, stays yours.

An address in England and Wales

The law says a landlord must give the tenant an address in England and Wales where notices, including court papers, can be sent (Landlord and Tenant Act 1987, section 48). If you have not, rent is treated as not due until you do. An agent's office, a solicitor or a relative in England or Wales can be that address. Put it in the written statement.

Tax on the rent

Rent from a home in the UK is taxed in the UK, wherever you live. Under the Non-Resident Landlord Scheme your letting agent, or your tenant if they pay more than £100 a week and there is no agent, takes basic rate tax off the rent and pays it to HMRC every quarter, unless HMRC has agreed that you may receive the rent in full. Most landlords apply to receive it in full (form NRL1i for individuals) and declare the rent in a Self Assessment tax return instead. Our guide to the scheme explains each step.

The country you live in may tax the same rent. A tax treaty between the two countries usually stops you paying twice; ask a tax adviser who knows both.

Someone on the ground

Nothing in the law says you must have a UK agent, but repairs still have to be done in a reasonable time and some (no heating, a gas leak, a broken lock) cannot wait for a flight. Before the tenancy starts, decide who the tenant calls, who holds a key and who can let a contractor in. A Property PA or a local provider can do just that part.

Your mortgage and insurance

A residential mortgage usually needs the lender's consent to let, and a buy-to-let mortgage may have conditions for owners abroad. Your insurance must say the home is let; ordinary home insurance often does not cover a let home.

When you sell

If you live abroad and sell a home in the UK, you have to report the sale to HMRC within 60 days of completion, even when there is no Capital Gains Tax to pay, and pay any tax that is due in the same 60 days.

This guide is information about the law in England, not legal or tax advice.