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Non–UK Resident Landlord Scheme (NRLS)


The Non-Resident Landlord (NRL) scheme is a program implemented by HM Revenue and Customs (HMRC), the tax authority in the United Kingdom. The NRL scheme is designed to regulate the tax affairs of landlords who live outside the UK but earn rental income from UK properties.

Under the NRL scheme, letting agents or tenants who collect rent on behalf of non-resident landlords have certain responsibilities. They are required to deduct basic rate income tax from the rental income and remit it to HMRC on behalf of the non-resident landlord. The tax withheld by the letting agents or tenants serves as an advance payment toward the non-resident landlord's UK tax liability.

Here's how our service works:

Registration of the NRL scheme with HMRC: Non-resident landlords are required to register with HMRC under the NRL scheme. This involves providing their details, such as name, address, and tax identification number, to HMRC.

Tax Withholding: Letting agents or tenants are responsible for deducting basic rate income tax from the rental payments they make to non-resident landlords. Our responsibility is to make sure that the tax withheld must be remitted to HMRC within a specific timeframe.

NRL Tax Return: Non-resident landlords must file an NRL tax return with HMRC each year. We will prepare your NRL tax return, report all your rental income, claim any allowable expenses or deductions, and reconcile your tax liability.

Exemptions and Deductions: Non-resident landlords may be eligible for certain exemptions or deductions under UK tax rules. For example, they can claim deductions for allowable expenses related to the rental property. We will make sure that all relevant exemptions and deductions are applied accurately.

Double Taxation Relief: If a non-resident landlord resides in a country that has a double taxation agreement with the UK, they may be able to claim relief to avoid being taxed on the same income in both countries. The double taxation agreement determines which country has the primary right to tax the rental income.

Find out how the scheme works.

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