Non-resident landlord scheme: information for letting agents and tenants, version 8

Guidance for letting agents and tenants on their obligations under the non-resident landlord (NRL) scheme.



If you have rental property in the UK but your usual home is outside the UK, your tenants or letting agency will need to operate the NRL scheme.

They need to deduct basic rate tax from rental income before they pass it onto you. You can offset this tax against your own tax bill at the end of the year.

Published 8 April 2015