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Non-resident landlord: guidance for letting agents and tenants on Non-resident Landlords Scheme

Use the Non-resident Landlords Scheme guidance notes for information on the Non-resident Landlords Scheme.

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These notes provide general guidance for letting agents and tenants on how to operate The Non-resident Landlords Scheme and how non-resident landlords can apply for approval to receive rental income with no tax deducted.

Published 4 April 2014
Last updated 9 May 2016 + show all updates
  1. This guide has been updated.
  2. HM Revenue and Customs process for dealing with this scheme has recently changed and the guidance has been updated to reflect this.
  3. First published.