Non-resident directors
Yes, non-resident landlords report UK rental income by Self Assessment regardless of the Non-resident Landlord Scheme withholding position.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityYes. Anyone with UK rental income, resident or not, must report it to HMRC via Self Assessment, using the paper return or commercial software. Being in the Non-resident Landlord Scheme changes how tax is collected on receipt, but it does not remove the filing requirement.
Filing mechanics for non-residents
Interaction with the NRL Scheme
Yes. Anyone with UK rental income, resident or not, must report it to HMRC via Self Assessment, using the paper return or commercial software. Being in the Non-resident Landlord Scheme changes how tax is collected on receipt, but it does not remove the filing requirement.
HMRC's own free online Self Assessment service does not support the non-resident supplementary pages, so non-resident landlords file on paper by 31 October following the tax year or use commercial software, which allows filing up to the usual 31 January deadline.
The property income pages report gross rents and allowable expenses in the normal way; residence status affects which reliefs and the personal allowance position apply, not whether the income is reported at all.
Where a letting agent or tenant deducts basic rate tax under the Non-resident Landlord Scheme, that withheld tax is set against the final liability calculated on the tax return, with any overpayment refunded or underpayment collected.
A landlord approved to receive rent gross under NRL1 still has exactly the same Self Assessment filing obligation; gross payment only changes the cash flow during the year, not the year-end reporting.
Rates, thresholds and deadlines quoted 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.
Local help
We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
You still normally need to file if HMRC has issued a notice or you meet the criteria for notifiable income; a nil or low liability does not remove the filing duty.
No, each owner reports their own share on their own return.
Late filing penalties apply from the day after the deadline, rising the longer the return remains outstanding.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
Appointments run monday to friday, 9:00am to 5:30pm. Your confirmation is emailed straight away.
