Non-resident landlord scheme
How tax is collected from landlords living abroad.
2 min read · Updated 2 August 2026
Overview
Landlords whose usual place of abode is outside the UK fall within the non-resident landlord scheme. Agents or, if there is no agent, tenants paying more than £100 a week must deduct basic-rate tax from the rent unless HMRC has approved gross payment.
Legal requirements
- Apply to HMRC for approval to receive rent gross using form NRL1.
- A UK self-assessment return is still required.
Practical guidance
- Tell your agent immediately if you move abroad — the deduction duty falls on them.
This wiki entry is general information for UK landlords and letting agents, not legal advice. Rules differ across England, Wales, Scotland and Northern Ireland — check your local requirements or take advice before acting.