Non Resident Landlords

A non-resident landlord is someone who owns a UK property and rents it out to a tenant but lives elsewhere for over six months in the same tax year. The non-resident landlord description is recognised by HM Revenue and Customs (HMRC).

It is very important to check whether you meet the description provided by HMRC. You do not need to live in a main residence in another country to meet the requirements, but you do need to fulfil the requirement for being abroad for over six months. Remember too that the description refers to the tax year rather than the calendar year. You should also note that you can have a residence in the UK for the purposes of tax, providing you do not spend more than half the year there.

The official government website has various forms you can review and fill in if this description applies to you. If you are a non-resident landlord, you can apply to receive the rental income gleaned from your UK property (or properties) without having tax deducted by HMRC. The form for this is NRL1 if you are an individual. There is a separate form for companies with properties bringing in rent from UK properties, known as NRL2. Separate forms exist for letting agents as well.

The scheme is obligatory to join if you meet the requirements set up for it. As such, you must make sure you complete the necessary paperwork in good time and register as a non-resident landlord with HMRC.

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