Non-resident Landlords

NRLs Tax Compliance & Advice

If you have rental property (commercial or residential) in the UK but your usual home is outside the UK (basically non- residents) then the Non-Resident Landlord Scheme (NRLS) will apply. 

Our tax advisers can also assist you with the following matters from a UK tax perspective:

  • registration under the NRLS to maximise cash flow advantage
  • completion of the annual Income Tax Return including non-resident capital gains tax 
  • assistance with payment of appropriate income tax liabilities
  • structures for investment properties in the UK
  • tax planning to ensure the most appropriate structure is in place for investment properties in the UK including consideration of the new tax charges on high-value residential property
  • completion of the annual ATED Return in order to claim exemption from the charge
  • advising on Construction Industry Scheme (CIS) matters when the landlord is deemed to be a contractor under the CIS
  • advice for agents/tenants regarding their obligations under the NRLS

For more information on non-resident landlords, please contact our personal tax specialist.