If you live abroad for 6 months or more per year, you’re classed as a ‘non-resident landlord’ by HM Revenue and Customs (HMRC) - even if you’re a UK resident for tax purposes.

You need to pay tax on your rental income if you rent out a property in the UK.

You may also need to pay tax if you make a gain when you sell residential property in the UK.

There are two ways the tax on your net income can be handled:


Link to Government Website for NRL 1 - NRL 2 - NRL 3