UK Non Resident Landlords
Landlords who are not resident in the UK, but who receive a rental income from property in UK, may be eligible for UK non resident landlord tax relief. If you have rental property in the UK and you are classed as non-resident for tax purposes, you may also be due a refund for tax you have paid previously.
On this page you will find information about:
What is the UK Non Resident Landlord Scheme?
The UK Non Resident Landlord Scheme is administered by HMRC, and applies to anyone who is classed as non-resident for tax purposes, and who owns rental property in the UK.
If you left the UK over 6 months ago, and are no longer usually resident here, you will usually be classed as non-resident for tax purposes.
If you think you may be included under this scheme, you should complete either a NRL1, NRL2 or NRL3 form.
What if the property is administered by Letting Agents?
If you have not completed the relevant NRL1, NRL2 or NRL3 form, your letting agent is required to deduct tax from the income they receive on your property.
This tax is paid on your behalf directly to HMRC. You should receive an annual statement called a Certificate of Tax Liability, confirming the payment of tax on your income from the rental property.
Can I claim Tax Relief for Property Expenses?
Certain allowances are considered when the amount of tax you should pay on rental income is calculated.
For example, mortgage interest and the costs of property repairs can be deducted from the total tax you have to pay.
How does the Non Resident Landlord Scheme affect my Tax payments?
If your application to the scheme is successful, your future income from UK property rentals will be exempt from tax, up to a certain value.
This figure is called your annual allowance, after which you will have to pay tax as usual. It may also be possible to claim back tax that you have already paid on income from UK rental property.
Do I need to complete a Self Assessment Tax Return?
If you receive money from a UK rental property, you should complete a Self Assessment Tax Return for every tax year that you are or have been resident outside the UK, unless HMRC write to you to stating otherwise.
How does other income affect my tax allowance?
If you make a claim for tax relief as a UK non-resident landlord, you must declare all other sources of income, including earnings, interest and investments. HMRC rules concerning non-resident tax relief can be very complicated, and each case is considered individually.
For further Tax Refund information, please follow the links below:
Tax Refunds by Employment
Healthcare Worker Tax Rebates includes:
Can I Claim Tax Relief for Professional Fees?
Can I Claim Tax Relief for the Cost of Shoes and Tights?
What about Tax Relief for Laundry Costs?
Can I claim Tax Relief for Business Mileage?
Can I claim Tax Relief for Specialist Equipment?Nurse Tax Refunds includes:
Nurse Tax relief for the cost of laundering of Uniform
Nurse Tax relief for the cost of shoes and tights
Nurse Tax relief for professional fees – RCN Tax, Unison Tax, NMC Tax
Nurse Tax Relief for use of own car or public transport for work purposesTeacher Tax Refunds includes:
Teacher Tax Relief for professional fees – NUT tax relief, NASUWT tax relief.
Teacher Tax Relief Books and Journals
Teacher Tax Relief for specialist clothing
Teacher Tax Relief for Equipment Purchased for Work Use
Teacher Tax Relief for qualifying travelling expenses- Tax Relief for Washing of Uniform includes:
Am I Eligible for Uniform Tax Relief for Washing Uniform?
What am I actually claiming back?
How much will I get from a Uniform Tax Relief claim?
Can I claim for any other Tax Relief? Mechanic Tax Claim Refunds includes:
Tool Tax relief– What are Flat Rate Expenses?
Tool Tax relief– What are Capital Allowances?
What About Tax Relief for Specialist Clothing?Tax Claim Refunds for Trades / Construction Industry Workers under PAYE includes:
Can I claim Tax Relief for Business Mileage?
Can I Claim Tax Relief for other using Public Transport?
What about Accommodation and Subsistence?
Tool Tax Refund: What are Flat Rate Expenses
Tool Tax Refund – What are Capital Allowances?
Can I Claim Tax Relief for Specialist Clothing?Doctor Tax Refunds includes:
Doctors Tax relief for professional fees
Doctors tax relief for Professional Indemnity Insurance
Doctor Tax Relief for business use of car
Tools and equipment purchased for work usePolice Tax Refunds includes:
Police Officers Tax Relief for the Cost Of Laundering Uniform
Police Tax Relief for the cost of Police Federation Fees
Police Tax Relief for Business use of own car or public transport for work purposesStudent Tax Refund includes:
If I am a student can I claim a Student Tax Refund?
What About if I work during the Summer?
Tax Refunds for Expenses
Business Mileage Tax Refunds includes:
What is Business Mileage?
What counts as a Temporary Workplace?
What are the Business Mileage Rate Allowances?
Travel Expenses – Can I claim any further Tax Relief?Travel Expenses Tax Refunds includes:
When can I claim tax relief (business mileage) for travel to a temporary workplace?
When can I claim tax relief (business mileage) for travelling to work in different locations?
If I use public transport can I claim tax relief for a travel card?
When can I claim tax relief for Subsistence and accommodation?
Do I need to use the cheapest transport or accommodation to claim tax relief?
Travel Expenses – How much can I claim?Subsistence Expenses Tax Refunds includes:
What Is Subsistence?
What Is A Temporary Workplace?
Do I Need Records?
My Employer Reimburses Me Can I Still Claim?Tools for Work Use Tax Refunds includes:
Tools Tax – When am I Eligible for Tax Relief on Tools, Equipment and Specialist Clothing?
Tools Tax – What are Flat Rate Expenses?
Tax relief for tools – What are Capital Allowances?
What About Tax Relief for Specialist Clothing?
Tax Refunds for Tax Code
Income Tax Code Refund includes:
How do I know if my tax code is wrong?
How do I reclaim a Tax Code Tax Refund?
Tax Refunds for Left The UK
Left or Leaving the UK Tax Claim Refunds includes:
When am I entitled to leaving the UK tax back?
How much UK tax back can I receive?
Do I need to complete Tax Claim Forms when leaving the UK?
Do I need to complete a Self Assessment Tax Return?UK Non Resident Tax Refunds includes:
What is Non-Resident Status?
What is a Double Taxation Agreement?
What sort of UK Income is eligible for tax relief?
How do I apply for UK Non-Resident Tax Relief?
Do I need to Complete a Self Assessment Form?Seafarers Tax Refund includes:
What is Seafarers’ Earnings Deduction?
Who can claim SED?
What information do I need?
How do I claim?
CIS Tax Refunds
CIS Tax Refunds includes:
What is a CIS Tax Refund?
How do I get a CIS Tax Refund?
What is the average CIS Tax Refund?
Should I fill in my Tax Return myself or use an Accountant?
CIS Tax Refunds – important to know
Other Tax Refunds
Car Tax Refund includes:
Can I get a refund on my Car Tax/Vehicle Tax?Council Tax Rebate includes:
Can I claim a Council Tax rebate?Gift Aid includes:
What is Gift Aid?
What kind of Donations Apply to Gift Aid?
Gift Aid Claim Tax Refund!
How Do I make a Gift Aid Claim?NI Refund includes:
For the Employed
Missing National Insurance Years
National Insurance Refund if you have left the UK
Class 1 National Insurance and the State Pension Scheme
National Insurance Refund for the Self EmployedVAT Refund includes:
VAT Refund for Individuals
VAT Refund if you live in the EU
VAT Refund if you live outside the EU
VAT Refund if you work or study in the UK but live outside the EU
VAT Refund for Business
More Info
For more information please see:
