UK property remains popular with overseas investors, but non-residents face their own set of rules on rental income, sales and stamp duty. We help individuals, companies and trustees based outside the UK to stay compliant and keep their tax costs under control.
The Non-Resident Landlord Scheme
If your usual place of abode is outside the UK, your letting agent, or your tenant if there is no agent and the rent is above a set weekly amount, must deduct basic rate tax from the rent and pay it to HMRC. You can apply to HMRC to receive rent without deduction, provided your UK tax affairs are up to date. We make the application and handle the annual reporting that follows.
Tax returns on rental income
Non-resident individuals still need to file a UK Self Assessment return for their rental profits. Non-resident companies pay corporation tax rather than income tax on UK property income. We make sure all allowable expenses are claimed, apply the finance cost rules correctly, and check whether you are entitled to a UK personal allowance.
Selling UK property
Non-residents are within the scope of UK tax on gains from disposals of UK land and property. A return must usually be filed within 60 days of completion, even where no tax is due. Rebasing and other elections can reduce the gain, so we review the options before the return is made.
Buying UK property
Non-resident buyers of residential property pay an additional SDLT surcharge on top of the usual rates, and the higher rates for additional dwellings may also apply. Where property is bought through a company, ATED and the higher SDLT rates for companies need to be considered as well.
Residence and inheritance tax
Your UK tax position depends on your residence status, which is determined by the statutory residence test. UK property is also within the scope of UK inheritance tax, including residential property held through overseas companies or trusts. We help you plan for both.
How we help
- Non-Resident Landlord Scheme applications and returns
- Self Assessment and corporation tax returns
- 60-day returns on the sale of UK property
- SDLT and ATED advice on acquisitions
- Residence status reviews
- Structuring advice for new investments
Related services and insights
- Annual Tax on Enveloped Dwellings (ATED)
- SPV and Hybrid Company Structures
- Capital Gains Tax Planning
- Tax update May 2026: SDLT and the Renters’ Rights Act
- Tax update October 2024: Autumn Budget 2024 key changes
- Tax update July 2024: non-dom reform and holiday lets
Speak to us wherever you are
We work with clients overseas by video call and email. Book an appointment.
