UK property tax for people living abroad
Non-resident landlord tax return filing, NRL1 form UK applications, property tax advice UK, Let Property Campaign disclosures, and 60-day CGT reporting.
UK rental income is always taxable in the UK, even when you live in another country. Whether you need a UK tax return for a non-resident landlord (SA105 & SA109), an NRL1 form UK application to stop 20% agent deductions, or a 60-day property disposal report, Matthew handles your filing for a transparent fixed fee.
Non-resident landlord tax returns & property matters I handle
- UK tax return for non-resident landlords (SA100, SA105 property pages, and SA109 residence pages)
- NRL1 form UK applications (Non-Resident Landlord Scheme) so you receive gross rent without 20% tax deducted
- Annual rental accounts, allowable expense deductions, and Section 24 mortgage interest tax credits
- HMRC Let Property Campaign disclosures for undeclared or past missing rental income
- Making Tax Digital (MTD) quarterly preparation for non-resident landlords
- Tax deducted by letting agents (Form NRL6) or tenants and HMRC tax refund claims
- UK Capital Gains Tax for non-residents and mandatory 60-day property sale reports
- Joint property ownership, furnished holiday lets, and UK property tax advice before selling or moving back
How the review works
- 1
Review ownership and use
Confirm dates, owners, rental activity and residence.
- 2
Organise the figures
Prepare rental income, costs and tax already deducted.
- 3
Complete the reporting
Handle the annual return or property disposal report.
- 4
Plan what changes next
Review a future sale, return to the UK or ownership change.
What you receive
- Rental income reported correctly
- NRLS position clarified
- Sale deadlines protected
- One adviser for annual continuity
Frequently Asked Questions
How do I file a UK tax return for a non-resident landlord?
A non-resident landlord tax return requires filing Self Assessment form SA100 together with the UK Property schedule (SA105) and the Non-Residence supplementary pages (SA109). Because HMRC's free Gov.uk portal does not support form SA109, Matthew prepares and files your complete non-resident landlord tax return electronically using commercial HMRC-approved software for a £295 fixed fee.
How do I submit an NRL1 form in the UK to stop my letting agent deducting 20% tax?
Submit an NRL1 form UK application (Non-Resident Landlords Scheme) to HMRC. Once approved, HMRC issues a formal exemption certificate authorising your UK letting agent or tenant to pay 100% of your gross rental income without withholding basic rate tax.
What is the 60-day rule for non-residents selling UK property?
Any non-resident individual or trust selling or disposing of UK residential property must report the disposal to HMRC and pay any Capital Gains Tax due within 60 days of completion. A report is legally required even if there is no gain or if the sale resulted in a loss.
What is the HMRC Let Property Campaign for overseas landlords?
The Let Property Campaign is HMRC's dedicated disclosure facility for landlords who have failed to declare past UK rental income. Disclosing voluntarily under the campaign secures substantially reduced penalties and avoids criminal prosecution.
How are mortgage interest and financing costs relieved on UK rental property?
Under Section 24 rules, residential landlords cannot deduct mortgage interest directly from rental profits. Instead, tax relief is given as a basic rate 20% tax credit against your UK income tax liability.
Do non-resident landlords still receive the UK Personal Allowance (£12,570)?
Yes, provided you are a British citizen, an EEA national, or a citizen of a country with an eligible Double Taxation Treaty (such as the USA, Canada, Australia, Switzerland, or South Africa). This allowance (£12,570) offsets against your net rental profits, but must be formally claimed each year on Box 16 of supplementary page SA109.
How does HMRC discover undeclared rental income from landlords living abroad?
HMRC uses automated Connect data matching, cross-referencing Land Registry title deeds, statutory annual withholding returns from UK letting agents (Section 19 TMA 1970 returns), tenancy deposit protection schemes, and mortgage lender databases. Coming forward via the Let Property Campaign before HMRC issues an enquiry letter secures the lowest penalty tier.
Tell Me What Is Going On
Share the outline in your own words. I will read it personally, identify your UK tax connections, and reply with the clearest next step.
Please do not include passwords, complete bank accounts or identity documents.