
Are non-resident property owners required to file a tax return in the UK?
If you earn rental income from property in the UK, you’re required to file an annual Self Assessment tax return—regardless of whether you’re a UK resident or not.
At PTI Returns, we’ve been supporting non-resident UK property owners for over 30 years. Our dedicated services are designed to simplify the tax process and ensure you stay fully HMRC compliant.
Our UK services include:
- UK PAYE income tax returns
- UK self-assessed tax returns
- UK self-employed tax returns
- UK Capital Gains Tax assistance
- UK Non-Resident Landlord Registration
- UK request for receipt of gross rents Foreign rental income returns
- Assistance with tax payments to HMRC
- Liaising with your tax-resident accountant
Our UK property tax return services & fees
Our standard fee for preparing a UK income tax return (business or property income) is £265.
This fixed fee covers most tax returns, including all necessary supplementary pages—no matter how many are required.
However, if your tax affairs are more complex—such as involving foreign income and associated reliefs, share schemes, complex residency or domicile issues and Capital Gains Tax (CGT) on chargeable disposals—then fees will be based on the time required to complete the return. In most cases, the total fee will not exceed £400.
We will always advise you of any additional charges before proceeding and aim to identify any such costs during our initial review of your tax position.
Note: A £50 surcharge applies if work is required to meet an urgent deadline.
What’s included in our fixed fee (£265)?
- Completion of the Self-Assessment tax return (core form)
- Preparation of all relevant supplementary pages
- Calculation of tax liability or refund
- Submission of the return to HMRC
- VAT
What’s not included in the fixed fee?
- Gathering information from third parties
- Organising supporting documents (e.g. receipts)
- Tax advice or forward planning
- Responding to HMRC audits or enquiries
Request a free callback from a property tax advisor
UK landlord tax FAQs
The Non-Resident Landlords Scheme (NRLS) is a scheme used for taxing the UK rental income of persons whose usual place of abode is outside the UK, commonly referred to as ‘non-resident landlords’.
The NRLS places responsibility on either the tenant or, in cases where there is one, the letting agent.
Non-resident landlords can offset the tax deducted from their UK rental income under the Non-Resident Landlords Scheme against their tax bill when they complete their UK self-assessment tax return.
They can also claim repayment of any excess tax deducted from their UK rental income.
Your property tax advisor can guide you through the process.
Non-resident landlords can also apply to HMRC to have their rental income received in gross.
Broadly speaking, the criteria are as follows:
- UK tax affairs must be up to date
- They do not have any other UK tax filing obligations
- They do not expect to be liable for any UK income tax for the year in which they apply
It should be noted that where a non-resident landlord has successfully applied to receive the rental income gross, it does not mean that the income is exempt from UK tax; it remains taxable and a property tax return must be filed for each tax year in which they receive UK rental income.
Tax Year: 6 April – 5 April
Income Tax Deadline: 31 January