Guides by topic
Non-Resident Landlords: UK tax guides
Yes, you still pay UK tax on rental income from a UK property even when you live abroad, because UK property income is always taxable in the UK regardless of where you are resident. The 5 guides in this section cover Overseas & Non-Resident Landlord Tax on UK Rental Income, ATED and the Non-Resident Property Surcharges, Non-Residents Holding UK Property, and more. Each guide is written and kept current by Jordan Onraet-Wells, a Chartered Tax Adviser.
Overseas & Non-Resident Landlord Tax on UK Rental Income
UK rental income stays taxable in the UK however far away you live. What changes when you move abroad is how the tax is collected: the Non-Resident Landlord Scheme, form NRL1, your allowances and your filing route.
15 min read Reviewed July 2026
Read the guideGuideATED and the Non-Resident Property Surcharges
ATED and non-resident property UK tax in 2026/27: annual enveloped dwelling charges, the 2% and 5% SDLT surcharges, key reliefs and how best to hold UK homes.
8 min read Reviewed June 2026
Read the guideGuideNon-Residents Holding UK Property: The Complete Tax Guide
Non resident owning UK property or real estate: 2026/27 tax on rental income, SDLT surcharges, the NRL scheme, non resident CGT and inheritance tax.
10 min read Reviewed July 2026
Read the guideGuideMTD for Non-Resident Landlords: Your Start Date
Making Tax Digital for non-resident landlords: who is caught from April 2026, the SA109 deferral to 2027, quarterly deadlines, penalties and what to do now.
7 min read Reviewed July 2026
Read the guideGuideSDLT for Expats and Non-Residents: The 2% Surcharge, Higher Rates and Refunds
Buying in England or Northern Ireland from abroad means a 2% surcharge on the whole price, and a further 5% if you own any other dwelling anywhere in the world. Both have escape routes: a refund if you move to the UK within a year, and a three year window when you are replacing your main home. The 2026/27 rates, both residence tests, and every refund deadline.
11 min read Reviewed August 2026
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