Letting property in the UK while living abroad? Here’s what non-resident landlords need to know.
If you live outside the UK for six months or more per year, HMRC classifies you as a non-resident landlord – even if you’re still a UK tax resident.
That means you have specific tax obligations you must follow.
✅ If you want to receive your rent without tax deducted, you’ll need to complete form NRL1 and register with HMRC. Once approved, an exemption certificate will be sent to Clan Gordon.
❌ If you don’t register, we are legally required to deduct basic rate tax from your rent and send it to HMRC on your behalf.
Visit the UK government website for full guidance, or speak to the Clan Gordon team for help navigating your non-resident landlord responsibilities.
