Overseas Landlords

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 UK property.
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.