The Non-Resident Landlord (NRL) scheme is for taxing the
UK rental income of persons whose “usual place of abode” is
outside the UK. If you are treated as a non-resident landlord
you still have to pay UK income tax on rental income from your
Unless the landlord can provide Estates East with a current
Inland Revenue exemption certificate, the law obliges us to
deduct basic rate tax from rents received and for us to account
to Inland Revenue on a quarterly basis. Any landlord named
on the tenancy agreement, when living overseas, requires a
separate exemption certificate.
The Legislation is correct at the time of printing, Estates East keep a constant monitor on the above, updating you about any changes.