31 January 2027 online deadline: UK landlords living abroad
Living abroad with UK rent? Your 2025/26 tax return is due online by 31 January 2027.
UK rent stays taxable in the UK wherever you live. We file your 2025/26 return as your agent, SA109 included, and credit the tax already deducted from your rent.
Online filing deadline: 31 January 2027
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The Short Answer
Yes, you still need a UK tax return unless HMRC tells you otherwise. UK rental income stays chargeable to UK tax when you are non-resident, and no tax treaty hands that right to another country. If you live abroad and rent out UK property, you usually have to send a Self Assessment return. For 2025/26 the online deadline is 11:59pm on 31 January 2027, and the tax is due by the same time. Miss the deadline and an initial £100 penalty follows. Paper returns must reach HMRC by 31 October 2026, but filing online through an agent keeps 31 January 2027 open. Never filed? Registration was due by 5 October 2026, so use form SA1 now: you cannot register online from abroad.
NRL1 approval does not end the obligation. It stops your letting agent or tenant deducting tax, and you then declare the rent on your Self Assessment return. Without approval, your letting agent (or your tenant, if there is no agent and the rent is more than £100 a week) deducts basic rate tax from the rent after expenses they paid, and you should receive an NRL6 certificate by 5 July. That figure may not match what you actually owe. On the return, the tax on the certificate is set against your overall UK liability for the same year. A refund is only possible if you are eligible for the Personal Allowance.
Horizon UK Tax Solutions is a Chartered Tax Adviser practice led by Jordan Onraet-Wells. We file as your authorised agent with HMRC, including the SA109 pages that HMRC's free online service cannot file, so the 31 January 2027 online deadline stays open to you. The published fee for a Non-Resident and Expat Tax Return is £550 fixed. Everything is remote. It starts with a free 30-minute clarity call, then identity and address checks, then your documents through a secure client portal. You review and approve the return before we file it, and we confirm what to pay and when.
Is This You?
Who this return is for
- You live abroad, let a UK property, and need your 2025/26 return filed online by 31 January 2027.
- You have NRL1 approval and receive your rent gross, but still have to declare it through Self Assessment.
- You had basic rate tax deducted by your letting agent or tenant and want it credited against your bill.
- You live abroad six months or more a year, so HMRC treats you as a non-resident landlord even if UK resident.
- You sold, or are selling, a UK property and also need the separate 60-day Capital Gains Tax return.
- You found HMRC's free online service will not take a non-resident return and the paper deadline is close.
What Goes on Your Return
| Pages | What they cover |
|---|---|
| SA100 tax return | The main return for 2025/26, filed online by 11:59pm on 31 January 2027. Any tax due is paid by the same deadline. |
| SA105 UK property pages | Your rent, the tax already deducted under the scheme, allowable expenses and residential finance costs for the Income Tax reduction. |
| SA109 residence pages | Records your residence status and claims the Personal Allowance as a non-UK resident. HMRC's free online service cannot file these pages, so filing online needs commercial software or an agent. |
| NRL6 certificate | Issued by your letting agent or tenant by 5 July, showing tax deducted from your rent. That tax is set against your UK liability for the same year. |
| 60-day CGT return | Separate from Self Assessment. A UK property sale is reported, and any tax on a residential property paid, within 60 days of completion. If you already file Self Assessment, it also goes in the Capital Gains section unless the property was your main home and Private Residence Relief applies. |
| SA1 registration | Needed if you have never sent a return, or did not need to send one for 2024/25. Registration for 2025/26 was due by 5 October 2026, and you cannot register online from abroad, so form SA1 goes by post. Registering after 5 October 2026 could lead to a penalty. If you register late, HMRC's letter gives you a filing deadline of 3 months from its date; the tax is still due by 31 January 2027. |
What We Do
Handled for you, end to end
- Confirm your residence position and your entitlement to the Personal Allowance as a non-resident, then claim it on the SA109 pages.
- Prepare the SA105 property pages: gross rent, tax deducted at source, allowable expenses and residential finance costs for the tax reduction.
- Set the tax shown on your NRL6 certificate against your 2025/26 liability, so tax taken at source counts towards your bill.
- Once you approve it, file the whole return online as your authorised agent, SA109 included, for the 11:59pm 31 January 2027 deadline.
- Tell you exactly what to pay and when, including any payment on account.
- Handle the separate 60-day Capital Gains Tax return on a UK property sale, and NRL1 applications to receive rent gross.
Start Now
What to gather
Records take longer to collect than the return takes to prepare. Start with this list, then upload what you have to your secure client portal.
- 1Your UTR, or confirmation that you have registered for Self Assessment with HMRC.
- 2Passport and proof of your overseas address for the identity and address checks.
- 3Letting agent statements showing rent received and expenses paid from 6 April 2025 to 5 April 2026.
- 4Your NRL6 certificate of tax deducted, or HMRC's NRL1 approval letter if rent is paid gross.
- 5Mortgage interest statements for each let property covering the 2025/26 tax year.
- 6Receipts for repairs, insurance and other property costs you paid directly rather than through the agent.
- 7Your nationality and country of residence, which affect Personal Allowance entitlement as a non-resident.
- 8Completion statement and purchase cost records if you sold a UK property.
Key Dates for 2025/26
5 October 2026
Last day to register for Self Assessment for 2025/26 if you have never filed before or did not file for 2024/25
31 October 2026
Paper 2025/26 return must reach HMRC by 11:59pm
30 December 2026
Online 2025/26 return deadline (11:59pm) to have a bill under £3,000 collected through your PAYE tax code
31 January 2027
Online 2025/26 return deadline, 11:59pm
31 January 2027
Pay the 2025/26 balancing payment and the first payment on account
31 January 2027
Usual last day to amend a 2024/25 return
1 February 2027
Return now late: initial £100 late filing penalty applies (derived: day after 31 January deadline)
2 March 2027
30 days after 31 January: 5% late payment penalty on 2025/26 tax still unpaid at this point (derived)
6 April 2027
Making Tax Digital for Income Tax starts for anyone with qualifying income over £30,000 in 2025/26
1 May 2027
Return 3 months late: £10 daily penalties start, up to £900 (derived)
5 July 2027
Letting agents and tenants must give non-resident landlords their NRL6 certificate for 2026/27
31 July 2027
Second payment on account due
31 July 2027
6 months after 31 January: a further 5% late payment penalty on 2025/26 tax still unpaid (derived). The 6-month late filing penalty follows from 1 August 2027.
How It Works
From first call to filed
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Free clarity call
A free 30-minute call directly with the adviser. We work out which pages your return needs, whether a FIG or split-year claim is in play, and what you will need to gather.
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Fixed quote and ID checks
You get a fixed fee, agreed in writing before anything starts. Anti-money-laundering rules require identity and address checks first, so we complete those before any work on your return begins.
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Documents to the portal
You upload statements, certificates and records to a secure client portal. Everything is handled remotely, for clients across six continents.
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Prepare, approve, file
We prepare the return. You review it and approve it. We file it with HMRC as your authorised agent and confirm exactly what to pay and when.
Fixed Fees
The fee is agreed before we start
A non-resident landlord return is covered by our published Non-Resident and Expat Tax Return fee: £550 fixed. That is the total, confirmed in your quote before work starts. Where the return carries several income streams, investments, trusts or complex structures, the Complex Personal Tax Return fee from £750 applies instead. We never bill by the hour. Book your free 30-minute clarity call and we will tell you which fee fits before you commit.
Standard Personal Tax Return
£350
For individuals with straightforward tax affairs: accurate preparation and submission of your UK Self Assessment, whether you're employed, self-employed, or earning rental income, with all allowable expenses claimed.
Non-Resident & Expat Tax Return
£550
For internationally mobile individuals: handling cross-border taxation, multi-country income, and UK residency under the Statutory Residence Test, with correct reporting of overseas income.
Complex Personal Tax Return
£750+
For more sophisticated arrangements: multiple income streams, investments, trusts, and complex structures, with a detailed, tailored approach and proactive tax planning.
Fixed and agreed in writing before any work starts. No hourly billing. Full pricing
Common Questions
Honest answers, before you book
More questions? Read our full FAQ.
Free In-Depth Guides
Read the guides first, if you like
Non-Resident Landlords
NRL1 Form, NRL2 and Non-Resident Landlord Tax on UK Rent
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.
16 min read · Reviewed September 2026
Self Assessment
Expat Self Assessment: UK Tax Returns from Abroad
Living abroad does not switch off your UK tax return. This guide explains who still files, which pages non-residents need and the deadlines that apply from overseas.
13 min read · Reviewed July 2026
Self Assessment
SA109 Form 2026: Why You Cannot File It on HMRC Online
SA109 form 2026 cannot be filed through HMRC's free online service.
7 min read · Reviewed September 2026
Non-Resident Landlords
MTD 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
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
Tax Decisions Compared
DIY Self Assessment vs an Accountant for Non-Residents
HMRC's free online service cannot file the SA109 residence pages, so a DIY non-resident return means paper by 31 October or paid software. Here is what DIY really costs and when an adviser pays for itself.
6 min read · Reviewed July 2026
Quick answers
- Do I pay UK tax on rental income if I live abroad?
- What is form NRL1 and how do I apply to HMRC for gross rent?
- Do non-resident landlords get the UK Personal Allowance?
- Can I file a UK tax return online as a non-resident?
- What is the Non-Resident Landlord Scheme?
- When does Making Tax Digital apply to non-resident landlords?
- What is the 60-day CGT rule?
- What is the SA109 form 2026 and where do I get it?
Free Tax Tools
Run your own numbers, before we speak
UK 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 freeUK Statutory Residence Test Calculator
Free UK Statutory Residence Test calculator. Enter your UK days, work pattern and ties for an instant indication of whether you are UK resident, with the deciding test and full reasoning.
Try it freeSplit-Year Treatment Case Finder & 5-Year Trap Checker
Free tool: find which of HMRC’s eight split-year cases applies when you move to or from the UK, and check whether the 5-year temporary non-residence trap could tax your gains on return. 2026/27.
Try it freeMTD Checker: When Does Making Tax Digital Apply to You?
Free tool: check when Making Tax Digital for Income Tax applies to you, including the non-resident landlord SA109 deferral, the £50k, £30k and £20k waves and quarterly deadlines.
Try it freeAccounting Fee Estimator
See an indicative fee for working with Horizon UK Tax Solutions. Answer a couple of questions about your situation for a starting figure. Every fee is fixed and agreed upfront, with no surprise bills.
Try it freeOther Returns We File
2025/26 returns, by situation
- Foreign Nationals in the UKIf you are UK resident with income or gains abroad, you usually need a 2025/26 return, due online by 31 January 2027. We file it, including the FIG, residence and foreign pages.See how we file it
- FIG Regime Tax ReturnsThe first FIG claims ever made go on 2025/26 returns. Leave one unquantified and the income is undeclared. A Chartered Tax Adviser runs the sums and files it, at a fixed fee.See how we file it
- Overseas Income on Your UK ReturnUK resident with foreign interest, dividends, rent, pensions or funds? It usually belongs on your 2025/26 return. We prepare the SA106, claim relief for foreign tax and file it.See how we file it
- First or Late Tax ReturnsNever filed, missed the 5 October registration date, or carrying earlier years? Register now, file 2025/26 by 31 January 2027, and put the past right before HMRC asks.See how we file it
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