UK tax return checklist for non-resident landlords in 2026

If you live overseas and rent out a property in the UK, dealing with tax is just one of the responsibilities that comes with being a landlord. Even if you live abroad, HMRC will generally tax income you earn from UK property, so it’s worth knowing what you need to report and when.

For the 2025/26 tax year, keeping your paperwork and records in order is one of the simplest ways to make managing your tax obligations a little easier. Hold on to your rental statements, receipts and expense invoices, and check whether you need to register for Self Assessment. You’ll also need to make sure your rental income and allowable expenses are reported correctly. If you’re filing online, 31 January 2027 is the deadline to keep in mind.

Forms Non-resident landlords need

For international landlords, completing a tax return comes down to a few essential forms:

SA100: The main Self Assessment tax return used to report your overall status

SA105: The supplementary section specifically designed for detailing your UK property income and expenses

SA109: The residence form used to formally declare your non-UK resident status to HMRC on your return

NRLi: The application form (NRL1/MRL1i) to receive the complete rent. HMRC must approve this before your letting agent or tenant can pay you without deducting tax at source.

Key point: Being approved to receive rent without deduction does not make the rental income tax-free. You still need to work out and report your UK tax liability.

Records and expenses to collect

Before filing your UK non-resident landlord tax return, collect all your financial documents. You’ll need to keep records of the following:

• The total rent you’ve collected
• Statements from your letting agent, including any management fees
• Proof of any tax deducted under the Non-Resident Landlord Scheme
• Your property insurance policies
• Any service charges, ground rent or utility bills you’ve paid
• Accountancy and legal fees
• Invoices for routine repairs and maintenance

HMRC allows you to claim expenses that are directly related to the everyday running and management of your property. This can include things like fixing a leaking pipe, carrying out routine repairs or repainting the walls. As long as the work is genuine maintenance rather than a major improvement, these costs can generally be claimed as allowable expenses.

It’s a different story with major improvements or structural changes. The cost of extending or significantly altering a property, as well as the original purchase price, is treated as capital expenditure and cannot be deducted from your rental income.

Non-Resident landlord scheme: What it means

The Non-Resident Landlord Scheme (NRLS) ensures HMRC collects tax on the UK rental profits when a property owner lives overseas. Under these rules, your letting agent, or sometimes your tenant, deducts basic-rate tax from your rent payments before sending the rest to you.

However, having tax withheld doesn’t mean you skip your tax return. You must still file a Self Assessment, where you can claim that deducted tax as a credit against your total bill or request a refund if you overpaid.

Key deadlines



If you’re filing for the 2025/26 tax year, there are a few dates worth keeping on your radar:

• 5 October 2026: Deadline to register for Self Assessment if you’re filing a tax return for the first time.
• 31 October 2026: Deadline for submitting a paper tax return.
• 31 January 2027: Deadline for filing your online tax return and paying any tax you owe.

If you’re based overseas, there’s one extra thing to be aware of. HMRC’s standard online service doesn’t support the SA109 residence form, which you’ll need to declare your non-UK resident status. This means you’ll generally need to use compatible commercial tax software or have a tax professional file the return for you.

Common mistakes to avoid

• Reporting net rent rather than gross rental income: Always report the full rent your tenants pay before deducting agent fees or expenses.
• Forgetting to include tax already withheld under the NRLS: If your agent or tenant already deducted tax, failing to report it means paying tax twice.
• Treating property improvements as ordinary repairs: Capital upgrades (like adding an extension) cannot be deducted like day-to-day maintenance.
• Missing the earlier paper filing deadline: Paper tax returns are due months earlier than online submissions.

Assuming that living overseas means UK rental income is not taxable: Overseas residency does not exempt your UK rental earnings from HMRC Taxation.

Getting help with your UK tax obligations

Managing UK tax from overseas can feel complicated, particularly when you’re juggling rental income, allowable expenses and HMRC requirements from another country. Benham and Reeves can help take some of that pressure off by working with trusted tax professionals on your behalf, helping you stay organised and understand what needs to be reported, while making the process of managing your UK property simpler from overseas.

FAQs

Do non-resident landlords need to file a UK tax return?

Not every landlord will have the same filing obligation, but UK rental income stays taxable, and many individual landlords need to report it through Self Assessment.

Can non-resident landlords use HMRC’s online tax service?

You can use commercial Self Assessment software that supports the required residence reporting, or use a professional.

What expenses can I claim?

Allowable costs can include eligible repairs, insurance, ground rent, service charges, utilities, letting fees and certain professional costs. Capital improvements are generally treated differently.

What is an NRL1i form?

It is the individual application used to ask for payment of UK rental income without tax being deducted under the Non-Resident Landlord Scheme. HMRC’s current guidance labels the form NRL1.

What is the filing deadline?

The deadline depends on how you plan to submit your Self Assessment. For the 2025/26 tax year, online returns need to be filed by 31 January 2027 If you’re filing a paper return, you’ll need to get it in earlier, by 31 October 2026.