OVERSEA RESIDENTS: 

Landlords residing outside the UK are subject to specific tax legislation under the Non-Resident Landlord (NRL) Scheme. This places a legal obligation on managing agents to deduct and remit tax on rental income unless the landlord has obtained approval from HM Revenue & Customs (HMRC) via the NRL1 Tax Exemption Certificate.

Our policy: We do not accept any lettings instructions from overseas landlords without first receiving a valid NRL1 Tax Exemption Certificate. As such, we do not act as a receiving agent under the NRL Scheme, and we do not retain tax or submit quarterly returns to HMRC on behalf of landlords.

It remains the landlord’s responsibility to notify us immediately if their residency status changes from UK resident to overseas resident. Landlords are responsible for their own tax affairs, and we do not provide tax advice.

Administration charges may apply for additional work requested by the landlord, their accountant, or HMRC in relation to tax matters. These will be quoted in advance where possible and are based on the time and complexity involved.”

For further information regarding income tax obligations for overseas landlords, please contact:

Telephone (UK): 0300 200 3300

Telephone (Outside UK): +44 135 535 9022

Postal Address:

HM Revenue & Customs

BX9 1AS

United Kingdom