Non-resident landlords factsheet

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 There are 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 potential maximum of 17% stamp duty land tax (SDLT) charge.