Non-Resident Landlord Scheme
海外在住の大家に支払われる英国内の家賃に課税するためのHMRCの制度です。HMRCが全額支払いを承認しない限り、代理人または借主が基本税率の税金を控除します。
要するに: Non-Resident Landlord Schemeは、大家の通常の居住地が1年のうち6か月以上英国外にある場合に適用されます。代理人がいる場合は代理人が、代理人がいない場合で家賃が週100ポンドを超えるときは借主が、HMRCが総額での受領を承認しない限り、家賃から基本税率の税金を控除しなければなりません。
海外の家主 (English)お金、税金、保険 (English)
イングランド。 2026年10月5日に法律と照合して確認済み. 情報であり、法的助言ではありません。
英語版を読む · 機械翻訳
制度の仕組みは次のとおりです。
- 代理人（代理人がいない場合で家賃が週100ポンドを超えるときは借主）はHMRCに登録し、家賃から必要経費を差し引いた額に基本税率の税金を課して控除し、四半期ごとに納付します。
- 大家は、英国での税務上の義務が最新である場合、または英国で納付すべき税金がないと見込まれる場合、個人であればNRL1i様式を提出して、控除なしで家賃を受け取るよう申請できます。
- 承認されても税金が免除されるわけではありません。大家は毎年Self Assessmentの申告書を提出する必要があります。
- 代理人または借主は、毎年大家に税金控除の証明書であるNRL6を交付します。
ここでの「非居住（non-resident）」は、税務上の居住者かどうかではなく、通常どこに住んでいるかに関するものです。
詳しくは、The Non-Resident Landlord Scheme, step by stepをご覧ください。
関連: Making Tax Digital for Income Tax、Capital gains tax 60-day report
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