UK Property Tax
UK property tax, wherever you live
Rental income, disposals and the 60-day CGT rule for UK property owners at home and abroad, handled by a Chartered Tax Adviser practice on fixed fees.
The Short Answer
UK rental income is taxed in the UK whether you are resident or not. Living abroad does not remove the charge, it only changes how the tax is collected, which forms you file, and how your country of residence treats the same income.
Non-residents also pay UK Capital Gains Tax when they sell UK property, and must report the disposal to HMRC and pay any tax within 60 days of the completion date. This applies even if no tax is due, which catches a lot of people out.
We make sure you are correctly registered, claim all available deductions and reliefs, and file every return accurately and on time.
What We Do
Handled for you, end to end
- Non-Resident Landlord Scheme registration so you can receive your rent without tax deducted at source
- Rental income returns with all allowable expenses claimed, including the finance-cost rules on mortgage interest
- Non-resident CGT calculations, reliefs, and 60-day HMRC reporting on disposals of UK residential and commercial property
- Stamp Duty Land Tax on purchases, including the additional-property and non-resident surcharges
- ATED and the surcharges that apply to UK property held through companies and other structures
- The SA109 residence pages filed alongside your property pages, which HMRC’s free online service cannot handle
Free In-Depth Guides
Read the guides first, if you like
Capital Gains Tax
Private Residence Relief Explained: The Full 2026/27 Guide
Private Residence Relief exempts the slice of your gain that matches the time a property was genuinely your home, plus the final 9 months, whatever you did with it after moving out. The relief turns on quality of occupation, not length, and the traps sit in absences, lettings and the non-resident 90-day rule.
11 min read · Reviewed August 2026
Non-Resident Landlords
SDLT 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
Capital Gains Tax
CGT on Gifts and Family Transfers: The 2026/27 Rules
Giving an asset to a family member is a disposal at full market value for Capital Gains Tax, so a gift can create a tax bill with no sale proceeds to pay it from. This guide covers the market value rule, spouse transfers, holdover relief, the 60-day rule for property, ten-year instalments, and whether gifting beats selling.
11 min read · Reviewed August 2026
Capital Gains Tax
Selling Property Abroad: UK Capital Gains Tax Explained
If you are UK resident, selling a property overseas is a UK Capital Gains Tax event, and the gain is computed in sterling: cost translated at the purchase date's exchange rate, proceeds at the sale date's. That means currency movement alone can create a taxable gain, even when the property never rose in local terms. Here is the full computation, the reporting route, the foreign tax credit and the reliefs.
10 min read · Reviewed August 2026
Non-Resident Landlords
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
Capital Gains Tax
CGT on UK Property for Non-Residents: The 60-Day Rule
Non-residents pay UK Capital Gains Tax when they sell UK property, and the disposal must be reported to HMRC within 60 days of completion. This guide walks through the rates, the rebasing rules and the deadline.
12 min read · Reviewed July 2026
Non-Resident Landlords
Non-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
Non-Resident Landlords
ATED 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
Foreign Income
Foreign Rental Income: UK Tax and the SA106
Foreign rental income UK tax guide for 2026/27: report overseas lets on the SA106, claim expenses and Foreign Tax Credit Relief, and check 4-year FIG relief.
9 min read · Reviewed July 2026
Free Tax Tools
Run your own numbers, before we speak
Non-Resident CGT on UK Property Calculator
Free 2026/27 calculator for non-residents selling UK residential property: estimate your gain, the 18% / 24% Capital Gains Tax, and the 60-day reporting deadline.
Try it freeUK Rental Income Tax Calculator
Free 2026/27 rental income tax calculator for UK landlords: estimate the tax on your rental profit, including the mortgage-interest (finance cost) restriction, and what you keep.
Try it freeStamp Duty (SDLT) Calculator
Free 2026/27 Stamp Duty Land Tax calculator for England and Northern Ireland, including first-time buyer relief, the additional-property surcharge, and the 2% non-resident surcharge.
Try it freeOur Promise
Fixed fees, agreed in advance
We confirm your fee in writing before any work begins. You always know exactly what you are paying, billed as a fixed amount, never in arrears by the hour.
What property work costs
Standard personal tax returns are £350 and premium non-resident and expat returns are £550, with all allowable expenses claimed. Capital gains and property tax planning is quoted as a fixed fee agreed upfront, scoped to your situation.
See full fixed-fee pricingCommon Questions
Honest answers, before you book
More questions? Read our full FAQ.
Ready When You Are
Start with a free clarity call
Book a free clarity call and we will talk through your situation and confirm a fixed price in writing: no obligation, no pressure, and no surprises.
Prefer email? Reach us at jordanonraet-wells@horizonukts.com