What is the Non-resident Landlord Scheme?

The scheme catches any landlord, individual, company or trustee, whose usual place of abode is outside the UK, regardless of nationality or where the property is actually let. A UK national living permanently in Spain is a non-resident landlord for this purpose; a foreign national living in London is not.

It applies to letting agents managing the property and, where there is no agent, to tenants paying more than £100 a week in rent. Both have separate statutory duties to register with HMRC and to consider withholding tax.

Without approval, the agent or tenant deducts basic rate tax from the rent after certain deductible expenses and pays it to HMRC quarterly, reporting annually on form NRLY. This is a cash flow cost even where the landlord's actual tax bill is lower or nil.

Approval to receive rent gross does not exempt the income from UK tax; it simply removes the withholding step so the landlord reports and pays the correct amount through Self Assessment instead.

Our fixed monthly packages for a UK limited company start at £89 plus VAT and run to £169 and £289 plus VAT as bookkeeping, VAT, payroll and reporting are added. One-off filings are sold at fixed prices, and the Companies House fees we pay for you are charged at cost with no VAT added. Overseas owners are quoted on exactly the same published prices as UK-resident clients.

Rates, thresholds and deadlines here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.