UK tax advice and returns for non-resident landlords
Manage UK property tax from anywhere in the world.
Global Tax Consulting helps non-resident landlords manage UK tax on rental income, capital gains and the Let Property Campaign and stay compliant with HMRC.
Rated 5.0 on Google and 4.9 on Trustpilot
Non-Resident Landlord Scheme
2026/27
Monthly rent
£1,500
Withheld at source
£3,600
Actually due
£186
Sitting with HMRC until you file
£3,414
Indicative. Assumes 25% allowable expenses and a full personal allowance.
Who we help
What we do for overseas landlords
Specialist support across every part of overseas landlord tax — from reporting UK rental income to correcting past filings and managing capital gains.
Work with GTC
Specialist tax advice for non-resident landlords
Work with a UK tax advisor helping you manage UK rental income, stay HMRC compliant and reduce your tax liability with clear, fixed-fee advice.
💷 Fixed fees
⭐ 5★ rated
☑️ HMRC compliant
United Arab Emirates
Spain
Portugal
France
Germany
Italy
Ireland
Netherlands
Switzerland
Thailand
Japan
Singapore
Australia
United States
Canada
Greece
United Arab Emirates
Spain
Portugal
France
Germany
Italy
Ireland
Netherlands
Switzerland
Thailand
Japan
Singapore
Australia
United States
Canada
Greece
Stay compliant
Rental income UK tax checklist
Managing UK rental income as an overseas landlord doesn’t need to be complicated. Five things that keep you compliant and out of penalty territory.
Register as a non-resident landlord
Apply to join the Non-Resident Landlord Scheme (NRLS) so you can receive your rental income without tax deducted at source.
Register for Self-Assessment
If you earn UK rental income, you must register with HMRC for Self-Assessment to report your income each year.
Keep track of income and expenses
Maintain accurate records of your rental income and allowable expenses, including repairs, agent fees and utilities.
File your UK tax return
Submit your UK tax return on time each year to report your rental income and stay compliant with HMRC rules.
Claim your personal allowance (if eligible)
If you are a UK or EEA national, you are entitled to claim the UK personal allowance, reducing your overall tax liability.
Our reviews
Expats rate us 5.0 on Google and 4.9 on Trustpilot
240 reviews across Google and Trustpilot from expats and digital nomads.
★★★★★
I have used the services of Global Tax Consulting for help with UK tax returns as someone who no longer resides in the UK. I must say that the quality of the service was just excellent.
Sabrina
No longer UK-based (Google review)
★★★★★
I’m really grateful to Emma and the team at Global Tax Consulting for helping me with my non-resident UK tax situation. It was quite stressful and confusing at first, but Emma explained everything clearly and guided me through the whole process.
Don
Non-UK resident (Google review)
★★★★★
She helped us deal with our rental property tax. We were not familiar with the process, but Emma explained everything very clearly and professionally through an initial video call, then communicated promptly whether on email or her secure platform, or both, just to confirm we were ok with the next steps.
Maria
Landlord (Google review)
★★★★★
…rental income, pensions, salaried incomes … whilst living and working abroad my usual advisers were completely stumped … as soon as I contacted Emma I received a lucid explanation with a clear directions on how to handle tax returns and liabilities on these sources and Emma made everything feel stress-free.
Asim
Working abroad (Google review)
★★★★★
I am a US citizen, with property in Portugal and past tax obligations in the UK. Emma did an amazing job of helping me to get my UK taxes completed. She is extremely knowledgeable and a pleasure to work with.
Lionel
Property in Portugal (Google review)
Why GTC
Helping you manage UK tax on property
Global Tax Consulting is a UK tax advisory firm that helps non-resident landlords with UK tax on their rental income and property gains.
01 / EXPERTISE
Founder-led, ex-Deloitte
Every piece of work is reviewed and signed off by Emma McDermott, ATT, before it reaches you or HMRC.
02 / TRACK RECORD
240 reviews, rated 5.0 and 4.9
We have 135 reviews on Google and 105 Trustpilot reviews last checked 27 October 2026.
03 / PRICING
Fixed fees, agreed upfront
Non-resident landlord tax returns typically cost £750 to £5,000. Let Property Campaign disclosures typically cost £4,000 to £10,000.
04 / PROCESS
Everything in one portal
Upload documents, sign forms and message your advisor securely, from any timezone.
Related reading
Letting or selling UK property from abroad
How your rent is taxed, what happens when you sell, and how to put right rent that was never declared.
Non-resident landlords
Non-Resident Landlord Scheme
How tax is taken from your rent by default, and how to apply to receive it in full.
Read the guide
Capital gains
Non-resident CGT
The rates, the £3,000 allowance and why every sale must be reported within 60 days.
Read the guide
HMRC disclosure
HMRC Let Property Campaign guide
How landlords at home and abroad tell HMRC about undeclared rent and pay within 90 days.
Read the guide
FAQs
Overseas landlord UK tax advice
Which tax advisers help non-resident landlords with UK tax?
Specialist UK tax advisers who work with people living abroad help non-resident landlords with the Non-Resident Landlord Scheme, annual UK tax returns and Capital Gains Tax when a property is sold. Global Tax Consulting is one of them. Founder Emma McDermott ATT, formerly of Deloitte, prepares or signs off every NRL1 application, rental income return and 60-day CGT return. A non-resident landlord tax return typically costs £750 to £5,000, fixed before we start. Whoever you choose, check they belong to a professional body such as the ATT or CIOT and can act as your agent with HMRC.
How do I join the Non-Resident Landlord Scheme?
To join the Non-Resident Landlord Scheme (NRLS) you apply to HMRC using form NRL1. Once approved, you can receive your UK rental income gross — without tax being deducted at source by your letting agent or tenant.
Do I really need to file a tax return if I live abroad?
Yes. If you earn UK rental income as an overseas landlord you are required to file a Self-Assessment tax return each year. That applies even if your expenses reduce your tax liability to zero.
If HMRC lets me receive rent without tax deducted, do I still pay UK tax?
Yes. Approval under the Non-Resident Landlord Scheme only stops your agent or tenant taking tax off the rent. You still owe UK tax on your rental profit and you still need to file a UK tax return each year unless HMRC tells you not to. As a non-resident you cannot use HMRC's own online filing service, so the return is filed using commercial software or on paper, and the paper deadline is 31 October.
Do I need to file a CGT return if I sell UK property as a non-resident?
Yes. Non-resident landlords must report the sale of UK property to HMRC within 60 days of completion. You must submit a non-resident Capital Gains Tax (NRCGT) return and pay any tax due within the same window to avoid penalties and interest.
References
Official HMRC guidance
Links open official government websites. Global Tax Consulting is an independent firm and is not part of HMRC.
Work with GTC
Let it properly, from anywhere
We file the return each year with every expense and allowance claimed and handle the 60-day report when you sell.