Whether you’re a UK resident or an overseas buyer, earning rental income as a landlord in the UK means paying income tax on it. The paper filing deadline is 31 October each year; if you file online, the deadline is instead 31 January of the following year. You file with HM Revenue and Customs (HMRC), mainly by submitting a Self Assessment tax return.
How Landlords Report Rent in the UK
Filing once a year, in a lump sum: after receiving a full year’s rent, you calculate the total for the tax year and pay the tax in one go. This is the method overseas buyers commonly use, since it saves time. It’s explained in detail below.
Paying tax quarterly: in this arrangement, the letting agent or the tenant is responsible for the tax, deducting 20% directly from the monthly rent and paying it to HMRC, with the remainder passed on to the landlord. When you later file your tax return, you deduct the tax that’s already been paid. This method is more complicated to administer.
Main Steps for UK Property Owners to File Rental Income Tax
For overseas landlords filing UK tax, the main method is filing once as a lump sum, in two steps:
- Apply for the “Non-resident Landlord” (NRL) scheme and get a dedicated UTR (Unique Taxpayer Reference).
- Submit a Self-Assessment (SA) tax return.
NRL is a scheme specifically for overseas landlords, aimed at “non-UK-resident landlords.” How is “non-UK-resident landlord” status determined? The following two situations require you to be taxed as a “non-UK-resident landlord.” It mainly comes down to how much time you spend in the country — even a foreign national who lives in the UK for more than 183 days in a year becomes a UK resident (UK Resident) for tax purposes.
Filing Step 1 – Apply for an NRL and a UTR
To apply for NRL, you fill in a dedicated page on the official website, then print it, sign it yourself, and post it to HMRC.
HMRC’s postal address is:
Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom
Related resource: Overseas landlords’ NRL1 form on the official website
Overseas landlords should choose “Apply using the postal form (NRL1).”
The process is: go to the official NRL1 page → fill in the form → print it → sign it → post it.
After you send it off, allow about one to two months for a response — you’ll receive an Approval Number letter from the UK government confirming your application was successful. You’ll then receive a UTR confirmation document containing a 10-digit tax reference number — you’ll need this number every year when you file, so keep it somewhere safe.
Filing Step 2 – Submit a Self-Assessment Tax Return
The UK tax year runs from 6 April, and the tax return form is released on that date. The paper filing deadline is 31 October; if you file online instead, the deadline extends to 31 January of the following year.
Related resources:
UK tax authority’s official filing page
Guidance on how to fill in the tax return form
Once you’ve downloaded the tax return form, as an overseas landlord you’ll need to fill in your 10-digit tax reference number, your personal details, the rental income received, and so on.
Once the form is complete, post it to HMRC (same address as above) to complete the whole filing process.
If you file late, you’ll be fined, so make sure to leave yourself enough time. The paper filing deadline is 31 October each year; if you file online, the deadline is 31 January of the following year.
The above is for reference only — if you run into a tax question, remember to consult a professional.
Have a question about this guide? Leave a comment below, or ask Zagdim directly.
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