If you own UK property but live outside the UK, you're probably dealing with the Non-Resident Landlord (NRL) scheme—which means letting agents or tenants must deduct tax from your rental income, and you need to file UK tax returns even though you're not UK resident. Non-residents who rent out UK property must pay UK Income Tax on rental income, regardless of their country of residence (gov.uk non-resident landlords). Under the Non-Resident Landlord (NRL) scheme, letting agents or tenants must deduct basic rate tax (20%) from rental income before paying non-resident landlords, unless the landlord has approval from HMRC to receive rental income gross. Non-resident landlords can apply to HMRC for approval to receive rental income gross (without tax deduction) if they have a good UK tax compliance record and expect their taxable UK rental income to be less than their personal allowance.
Here's what you need to know:
- Non-residents pay UK tax on rental income — Regardless of where you live, UK rental income is taxable in the UK
- NRL scheme requires tax deduction at source — Letting agents or tenants must deduct 20% basic rate tax from rental income before paying you
- You can apply for gross payment approval — HMRC can approve you to receive rental income gross if you have good compliance and expect taxable income below personal allowance
- Self Assessment returns are required — Non-resident landlords must file UK Self Assessment returns even if tax has been deducted at source
The problem is most non-resident landlords don't understand the NRL scheme. They think they don't need to pay UK tax, don't know about the deduction requirements, or struggle with filing UK tax returns from abroad. That causes problems—underpaid tax and penalties, incorrect tax deductions, HMRC enquiries, and confusion about tax obligations.
We handle NRL tax filing for non-resident landlords who need proper UK tax compliance: NRL scheme registration (registering with HMRC under the Non-Resident Landlord scheme), gross payment approval applications (applying to HMRC to receive rental income gross if eligible), Self Assessment tax returns (filing UK tax returns reporting rental income and claiming allowable expenses), tax deduction reconciliation (reconciling tax deducted at source with actual tax liability and claiming refunds if over-deducted), personal allowance claims (claiming UK personal allowance if eligible to reduce tax liability), and NRL compliance (ensuring NRL obligations are met, letting agents/tenants are operating scheme correctly, and returns are filed on time). Whether you're in Dubai with UK rental property, in another country with UK investments, or splitting time between UK and abroad, we'll handle your NRL tax filing that works. No penalties, no confusion—just proper UK tax compliance that keeps you right with HMRC.
What this helps you do (fast)
- Meet UK tax obligations — File UK Self Assessment returns and pay tax on UK rental income correctly. Proper compliance means no penalties or HMRC enquiries.
- Apply for gross payment approval — Apply to HMRC to receive rental income gross if eligible. Gross payment approval improves cash flow and simplifies tax management.
- Reconcile tax deductions — Reconcile tax deducted at source with actual tax liability and claim refunds if over-deducted. Proper reconciliation ensures you pay the right tax.
- Claim personal allowance — Claim UK personal allowance if eligible to reduce tax liability. Personal allowance claims reduce your UK tax bill.
- Maximize allowable expenses — Claim all allowable expenses (repairs, insurance, letting agent fees, etc.) to reduce taxable rental income. Expense claims reduce your tax bill.
- Maintain NRL compliance — Ensure letting agents/tenants operate NRL scheme correctly and you meet all obligations. Compliance avoids penalties and enquiries.
How it works
Step-by-step process for NRL tax filing:
- Discovery call — We chat about your NRL situation: where you live (country of residence), what UK property you own, whether you use a letting agent, whether tax is being deducted from rental income, whether you've applied for gross payment approval, and what you want to achieve.
- NRL scheme assessment — We assess your NRL obligations:
- Non-resident status confirmation — Confirm whether you're a non-resident landlord (usual place of abode outside UK)
- NRL scheme applicability — Determine whether NRL scheme applies to you (property ownership, rental income, residence status)
- Letting agent/tenant obligations — Check whether letting agents or tenants should be operating NRL scheme
- Current deduction status — Assess whether tax is currently being deducted from your rental income
- Gross payment eligibility — Evaluate whether you're eligible to apply for gross payment approval
- Gross payment approval application (if eligible) — We help apply for gross payment approval:
- Eligibility assessment — Assess whether you meet HMRC criteria for gross payment approval (good UK tax compliance, expected taxable income below personal allowance)
- Application preparation — Prepare application to HMRC for gross payment approval
- Supporting documentation — Compile supporting documentation (UK tax compliance record, income projections, etc.)
- Application submission — Submit application to HMRC and track progress
- Approval management — Manage approval once granted (notifying letting agents/tenants, ensuring tax deductions stop)
- Self Assessment tax return filing — We file your UK tax returns:
- Return registration — Register for UK Self Assessment if not already registered (as non-resident)
- Rental income reporting — Report all UK rental income on tax return (form SA105)
- Allowable expenses claims — Claim all allowable expenses (repairs, maintenance, letting agent fees, insurance, mortgage interest, etc.)
- Tax deduction reconciliation — Reconcile tax deducted at source (under NRL scheme) with actual tax liability
- Tax calculation — Calculate actual tax liability after expenses and personal allowance
- Refund claims — Claim refunds if tax deducted exceeds actual liability
- Return submission — Submit tax return by 31 January deadline
- Tax deduction reconciliation — We reconcile tax deductions:
- Deduction tracking — Track all tax deducted at source by letting agents or tenants
- Liability calculation — Calculate actual tax liability after expenses and personal allowance
- Comparison — Compare deductions with actual liability to identify over-deduction or under-deduction
- Refund claims — Claim refunds if deductions exceed liability (through tax return)
- Additional tax payment — Pay additional tax if deductions were insufficient
- Personal allowance claims — We help claim UK personal allowance:
- Eligibility assessment — Assess whether you're eligible for UK personal allowance (£12,570) as non-resident
- Allowance application — Apply for personal allowance if eligible
- Tax reduction — Use personal allowance to reduce taxable rental income
- Documentation — Document personal allowance claims on tax return
- NRL compliance management — We help maintain NRL compliance:
- Letting agent communication — Ensure letting agents understand and operate NRL scheme correctly
- Tenant communication — Ensure tenants understand obligations if no letting agent
- Quarterly return monitoring — Monitor quarterly NRL returns filed by letting agents/tenants
- Compliance checking — Check compliance with NRL obligations regularly
- HMRC communication — Handle communication with HMRC about NRL scheme
What NRL tax filing includes:
- NRL scheme assessment (non-resident status confirmation, scheme applicability, letting agent/tenant obligations, current deduction status, gross payment eligibility)
- Gross payment approval application (eligibility assessment, application preparation, supporting documentation, submission, approval management)
- Self Assessment tax return filing (return registration, rental income reporting, expense claims, deduction reconciliation, tax calculation, refund claims, submission)
- Tax deduction reconciliation (deduction tracking, liability calculation, comparison, refund claims, additional tax payment)
- Personal allowance claims (eligibility assessment, allowance application, tax reduction, documentation)
- NRL compliance management (letting agent communication, tenant communication, quarterly return monitoring, compliance checking, HMRC communication)
NRL scheme rules:
Who is a non-resident landlord:
- Usual place of abode outside UK — If your usual place of abode is outside UK, you're a non-resident landlord
- More than 6 months abroad — Generally means spending more than 6 months per tax year outside UK
- Property ownership — Must own UK property and receive rental income from it
NRL scheme operation:
- Letting agents — Must deduct 20% basic rate tax from all rental income (no threshold)
- Tenants (no letting agent) — Must deduct 20% tax only if rent exceeds £100 per week
- Registration required — Letting agents and tenants must register with HMRC within 30 days
- Quarterly returns — Letting agents/tenants file quarterly returns to HMRC (30 June, 30 September, 31 December, 31 March)
- Tax payment — Deducted tax paid to HMRC quarterly
Gross payment approval:
- Eligibility criteria — Good UK tax compliance record, expected taxable income below personal allowance
- Application process — Apply to HMRC using appropriate form
- Approval notification — HMRC issues written approval if granted
- Effect — Rental income paid gross (no tax deduction) once approved
- Obligations — Must still file Self Assessment returns and pay tax
Self Assessment filing:
- Mandatory — All non-resident landlords with UK rental income must file Self Assessment returns
- Forms required — SA100 (main return), SA105 (rental income pages), SA109 (residence pages)
- Deadline — 31 January following end of tax year
- Expenses — Can claim allowable expenses to reduce taxable income
- Tax reconciliation — Reconcile deducted tax with actual liability
Personal allowance:
- Eligibility — Some non-residents eligible for UK personal allowance (£12,570)
- Conditions — Depends on nationality, residence history, tax treaty provisions
- Effect — Reduces taxable rental income, potentially eliminating tax liability
- Claim — Claimed on Self Assessment return
We handle all aspects of NRL tax filing. The key is understanding NRL scheme obligations, applying for gross payment if eligible, filing Self Assessment returns correctly, reconciling tax deductions, and claiming personal allowance where possible, so you pay the right amount of UK tax and avoid penalties.
Need help from a real accountant?
Book a free 30-min call with File Easy — fixed fees, plain English, Kent-based team.
Costs & timelines
Pricing factors:
- Number of properties — More properties mean more rental income to report and reconcile, increasing costs
- Gross payment approval — If you need help applying for gross payment approval, this adds to the cost
- Tax return complexity — Simple returns cost less than complex returns (multiple properties, complex expenses, etc.)
- Tax deduction reconciliation — If you need help reconciling tax deductions, this affects pricing
- Ongoing compliance — If you need ongoing NRL compliance support, this adds to the cost
Commonly reported ranges by local providers:
- Basic NRL tax return (single property, standard deductions): £300–£600 for basic NRL tax return with standard expense claims
- Standard NRL tax return (multiple properties): £500–£900 for NRL tax return with multiple properties and expense reconciliation
- Complex NRL tax return (multiple properties, complex expenses): £800–£1,500+ for complex NRL tax returns with multiple properties, complex expenses, and detailed reconciliation
- Gross payment approval application: £200–£400 for assistance with applying to HMRC for gross payment approval
- Tax deduction reconciliation: £150–£300 for reconciling tax deductions with actual liability and claiming refunds
- Ongoing NRL compliance support: £100–£200 per month for ongoing NRL compliance monitoring and support
Why NRL tax filing costs what it does:
- NRL scheme assessment requires understanding non-resident status, scheme applicability, and obligations
- Gross payment approval applications require preparing applications with supporting documentation
- Self Assessment filing requires completing SA105 rental income pages and SA109 residence pages correctly
- Tax deduction reconciliation requires tracking deductions and comparing with actual liability
- Personal allowance claims require understanding eligibility criteria and claiming correctly
- NRL compliance management requires ongoing monitoring and communication with letting agents/tenants
Timeline: NRL scheme assessment typically takes 1-2 weeks from when we receive your property and residence information. Gross payment approval applications take 2-3 months for HMRC to process. Self Assessment returns are due by 31 January following the tax year end. Tax deduction reconciliation can be done alongside tax return filing. Ongoing compliance support is provided throughout the year.
Payment: NRL tax filing fees are usually charged upfront or in installments. Ongoing compliance support is charged monthly. We'll discuss payment options when we understand your needs.
No hidden fees. NRL tax filing price includes scheme assessment, tax return filing, deduction reconciliation, and initial compliance support. Gross payment approval applications and ongoing compliance support are separate if needed.
Kent (UK) focus
We work with non-resident landlords who own property in Kent or elsewhere in the UK: people in Dubai with Kent rental properties, people in other countries with UK investments, and people splitting time between UK and abroad.
Non-resident landlords with UK property face the same NRL obligations as everyone else—registering for NRL scheme, filing Self Assessment returns, and paying UK tax on rental income. The difference is when you get proper help with NRL tax filing, you understand your obligations, apply for gross payment if eligible, file returns correctly, and reconcile tax deductions properly. That's what helps non-resident landlords avoid penalties, claim refunds if over-deducted, and stay compliant with HMRC.
Common Kent non-resident landlord scenarios:
- Dubai residents with Kent property — People living in Dubai with rental properties in Medway, Maidstone, or Canterbury
- Other international residents — People living abroad with UK property investments
- Split-time residents — People spending part of year in UK and part abroad
- Multiple property owners — Non-residents with multiple UK rental properties
- Property investors — Non-residents investing in UK property for rental income
Kent property market context:
- Many Kent properties are owned by non-residents (especially in Medway, Maidstone, Canterbury)
- Proper NRL tax filing helps non-resident landlords comply with UK tax obligations
- Gross payment approval helps non-resident landlords manage cash flow and tax affairs
- Local NRL expertise helps non-resident landlords navigate complex NRL scheme requirements
Remote-first, internationally-focused. We don't need to meet in person (though we can if you prefer), and we understand what non-resident landlords are dealing with. NRL scheme registration, gross payment approval, Self Assessment filing, tax deduction reconciliation—we'll handle your NRL tax filing that keeps you compliant with UK tax obligations.
FAQs
Non-Resident Landlord (NRL) Tax Filing - Frequently Asked Questions
Common questions about NRL tax filing and Non-Resident Landlord scheme obligations
Related services
- Landlord Tax Returns — General landlord tax return services
- Foreign Income Tax Support — Foreign income tax planning and reporting
- Self-Assessment Tax Returns for Sole Traders — Self Assessment returns where NRL income is reported
Need help with NRL tax filing?
Don't let NRL scheme complexity stress you out. We'll help you understand your obligations, apply for gross payment if eligible, and file tax returns correctly so you comply with UK tax requirements. No penalties, no confusion—just proper UK tax compliance that keeps you right with HMRC.