Help sheet for non-resident landlords.

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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.

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 15% Stamp Duty Land Tax (SDLT) charge.  There are also proposed changes to the tax rules on disposals and the rules for corporate NRLs which are due to be brought in during 2019 and 2020.

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