Can I rent out my UK property while living abroad?
UK rental income, the Non-Resident Landlord Scheme and Self Assessment for overseas owners.
Short answer: Yes, but UK rental profit remains taxable while you live abroad. Under the Non-Resident Landlord Scheme, an agent or tenant may have to deduct basic-rate tax unless HMRC approves gross payment. Gross-payment approval does not make the income tax-free; you may still need an annual Self Assessment return and a residence claim.
Key points
- Register the landlord’s correct NRLS position.
- Keep rental income and allowable-cost records.
- Claim credit for tax deducted at source.
- Plan separately for a later sale.
How the scheme works
The Non-Resident Landlord Scheme is a collection mechanism. A letting agent normally operates it; a tenant may have obligations where there is no agent. HMRC can approve receipt of rent without deduction when conditions are met.
The annual return
Rental profit is calculated under UK property-income rules. The return normally includes property pages and, where residence is claimed, the residence pages. Ownership shares, finance costs and periods of private use can change the calculation.
- Rental statements
- Repairs and other allowable costs
- Mortgage interest information
- Tax deducted certificates
- Dates of ownership and occupation
If you sell
A non-resident disposal of UK land or property generally has a separate 60-day reporting deadline. Do not wait for the annual return to begin the calculation.
Written and reviewed by Matthew S Manderson CTA ATT AMIT
Reviewed 3 September 2026. General guidance only; tax treatment depends on individual facts.