Guidance and regulation

See how to work out the tax relief for individual landlords and assess the impact of the finance cost restriction from 6 April 2017.

• From: HM Revenue & Customs
• Updated: 6 April 2017

Find out how tenants and letting agents in the UK pay tax on behalf of landlords abroad under the Non-resident Landlord (NRL) Scheme.

• From: HM Revenue & Customs
• Updated: 8 December 2014

Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.

• From: HM Revenue & Customs
• Updated: 18 March 2021

Use these forms to send a quarterly return by post if you're acting on behalf of landlords based outside the UK.

• From: HM Revenue & Customs
• Updated: 7 November 2023

Read the Non-resident Landlords Scheme (NRLS) guidance notes for information about operating the NRLS if you’re a letting agent or tenant.

• From: HM Revenue & Customs
• Updated: 10 November 2023

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

• From: HM Revenue & Customs
• Updated: 1 January 2014

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

• From: HM Revenue & Customs
• Updated: 1 January 2014