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
英格蘭。 已於 5 October 2026 對照法律查核. 僅供參考，並非法律建議。
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
資料來源
Guides on this
Guide
Letting a home in England while you live abroad
The law of England applies to your let wherever you live: the same safety checks, deposit rules and paperwork. What changes is tax on the rent, an address in England and Wales for your tenant, and who deals with a leak at 2am.
Guide
The Non-Resident Landlord Scheme, step by step
If you live abroad for more than six months of the year, tax on your UK rent is taken by your agent or tenant unless HMRC lets you receive it in full. How the scheme works, form NRL1i, and what to send each year.
Guide
Making Tax Digital for landlords: who, when and how
Making Tax Digital for Income Tax began on 6 April 2026 for qualifying income over £50,000; £30,000 follows in April 2027 and £20,000 in April 2028. What counts, quarterly updates and joint owners.
Guide
Landlord insurance: is it a legal requirement, and what does it cover?
No law makes a landlord in England buy insurance, but your mortgage, your lease and your existing policy may. What landlord policies usually cover, what they leave out, and what you cannot pass to the tenant.
Related terms
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Capital gains tax 60-day report
When you sell a UK home that is not your main home and owe capital gains tax, you must report and pay it to HMRC within 60 days of completion.
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Council tax liability
Who must pay council tax on a home. Usually the tenant living there; the owner for an HMO, an empty home or where nobody lives there as their main home.
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Making Tax Digital for Income Tax
HMRC's system in which landlords and sole traders over an income threshold keep digital records and send quarterly updates using compatible software.
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Rent guarantee insurance
An insurance policy a landlord buys that pays the rent, and often legal costs, if a tenant falls into arrears. It is the landlord's cost, never the tenant's.
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Section 24 (mortgage interest relief restriction)
The rule that individual landlords cannot deduct mortgage interest from rental income, but get a tax credit at the basic rate (20%) instead. Fully in place since April 2020.
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Service charge
What a leaseholder pays the freeholder or managing agent towards the costs of the building: repairs, cleaning, insurance and management of the shared parts.