Landlord guide
Non-Resident Landlord Scheme: what overseas UK landlords need to know
The Non-Resident Landlord Scheme (NRLS) applies if you let out UK property but live abroad for more than six months a year. Under the scheme, your letting agent must normally deduct basic rate tax from your rental income before paying you, unless HMRC has approved you to receive rent gross. This is general information, not tax advice, so speak to an accountant about your own position.
Who the scheme applies to
You are treated as a non-resident landlord if your usual home is outside the UK for six months or more in a tax year, even if you are a UK citizen.
How agents handle deductions
Unless you have approval to be paid gross, your agent must deduct basic rate tax from rent, minus certain allowable expenses, and pay it to HMRC on your behalf each quarter.
Applying to receive rent gross
You can apply to HMRC using form NRL1 to receive rent without deduction, though you will still need to declare and pay any tax due through self-assessment.
- Complete form NRL1 to apply for gross payment status
- Keep your UK tax affairs up to date to qualify
- Your agent still reports rental income to HMRC either way
What a good agent does for you
A property manager experienced with overseas landlords will handle NRLS paperwork, quarterly HMRC returns and correspondence, so you are not managing this from abroad yourself.
General information, not legal or tax advice. Landlord information last reviewed: September 2026. Non-resident landlord scheme guidance Renting out a property
