Non-resident landlords facsheet.

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Overseas individuals and companies are increasingly investing in UK property. A non-resident landlord is a landlord who has UK rental income and whose ‘usual place of abode’ is outside the UK.

Download our factsheet which outlines several taxes which a Non-resident Landlord (NRL) should be aware of, including income tax, capital gains tax, corporation tax, the Annual Tax on Enveloped Dwellings (ATED) and a 15% Stamp Duty Land Tax (SDLT) charge.

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