Questions and Answers
How to report rental property to HMRC if you live outside the UK
I will be leaving the UK to work abroad and will be renting my UK property out, while I’m away. How do I report the rental income to HMRC?
Last updated 23 Jul 2026 | First published 6 Oct 2020
By Helen Wood, CA 1 min read
Self-Assessment Tax Returns
When you leave the UK to live abroad and rent out a residential property in the UK, you will be treated as a non-resident landlord by HMRC, under the Non-resident Landlords Scheme (NRLS).
This will mean your UK letting agent or, if you don't use a letting agent, your tenant needs to deduct tax from the rent and pay this over to HMRC under the NRLS.
As this will impact your cashflow, you can apply to HMRC to receive the rental income gross (i.e. with no tax deducted). The application can be made using form NRL1. There are separate forms to use for landlords who are structured as companies or trusts.
It is important to note that even if HMRC accepts the application so that rent can be paid without tax being deducted, you will still be liable for UK income tax on the the rental income and you will generally be required to submit a self-assessment tax return to HMRC. The need to complete a tax return will depend on your personal circumstances.
You should also be aware of the need to confirm your UK tax residence status and should seek professional advice if you are not clear of your status.
You should also be aware that non-UK residents are subject to UK capital gains tax on capital gains arising from direct or indirect disposals of all types of UK land and property as well as interests in UK property-rich entities. HMRC require any disposals to be reported to them and the tax be paid within 30 days.
TaxAssist Accountants can advise you on your tax residence status and the NRLS, based on your specific circumstances.. Please contact us on 01494 358470 or use our simple online contact form to arrange a free initial consultation.
Last updated 23 Jul 2026 | First published 6 Oct 2020
This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.
Helen Wood, CA
Helen is a qualified chartered accountant (CA) and joined TaxAssist in 2025 following three years as a freelance content writer for clients in the tax and accounting publishing sector. Prior to this, She spent 17 years at Big Four and Top 10 accountancy firms. Helen writes clear and helpful articles on tax and accounting for businesses and individuals.
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