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Self Assessment · Landlords living abroadLive — Available now

Non-resident landlord tax return: SA105 and SA109 for UK rent

If you live abroad and let UK property, HMRC still taxes the rent. An agent or tenant may withhold basic-rate tax first; either way you report it on a return with the SA105 property page and the SA109 residence page. HMRC's own online service is closed to non-residents; ac-co's SA100 software includes the SA109.

HMRC-recognised · SA105 and SA109 included · pay only when you file
What we fill in first
Box 20Total rents & other property income
Box 21Tax taken off any income
Box 1SA109 — not resident in the UK
WHAT GOES ON THE RETURN

Your SA105 and SA109, box by box.

Rent is declared on the SA105 whether or not an agent withheld tax. The SA109 is the page that records why you count as non-resident and which allowance you claim.

TWO WAYS THE RENT ARRIVES

Tax withheld, or rent paid gross.

gov.uk treats you as a non-resident landlord if you live abroad for more than six months of the year, even if you are UK resident for tax. How your rent is paid decides whether tax is taken before it reaches you.

Tax deducted from your rent

  • Who must deduct. A letting agent must, whatever the rent. A tenant must if they pay more than £100 a week and you have no UK agent.
  • How much. Basic-rate Income Tax on the rent after allowing expenses the agent has paid, paid over to HMRC within 30 days of each quarter end.
  • What you receive. A year-end certificate (form NRL6) from the agent or tenant, showing the tax deducted. That figure goes in box 21 of the SA105.
  • Not the end of it. You still declare the rent on a return unless HMRC tells you otherwise. If your rent is below your Personal Allowance and tax was deducted, form R43 or your return claims it back.

Rent paid gross (NRL1 approved)

  • How you apply. Individuals apply on form NRL1. Apply online, unless you want to authorise a tax agent, in which case post the form with the authorising-your-agent form (64-8).
  • What HMRC checks. HMRC normally approves a complete, correct application where it is satisfied you will meet your UK tax obligations. It will not approve one if your taxes are not up to date.
  • What follows approval. HMRC sends a notice with an approval reference to you and to the agent or tenant named on the form, with the date from which rent is paid gross — usually the first day of the quarter it received the application.
  • Approval can be withdrawn. HMRC checks applications in more detail afterwards. If you do not supply extra information it asks for, approval can be withdrawn. You pay the tax through Self Assessment instead.
WHAT YOU GET

Everything this return files, keeps and tells you.

Files for you

Sent to HMRC, with a receipt you keep.

  • SA100 with SA105 and SA109

Keeps for you

Rent and withholding kept side by side.

  • Gross rent and the tax your agent withheld
  • Your days-in-the-UK count for the residence page

Tells you

Where the HMRC edge cases sit.

  • Your estimated UK tax on the rent
  • Non-resident cases where HMRC's calculation has known limits
THREE THINGS PEOPLE GET WRONG

Non-resident landlord returns — the small print that costs money.

No sign-up — try it right here

Check your UK residence status — no sign-up.

Enter your days and ties and get a labelled estimate of whether you count as UK resident under the Statutory Residence Test.

Fix the figures above to see an estimate.

Estimate only — not tax advice. Figures use published HMRC rates and thresholds for the selected tax year; your actual bill depends on your full return.

An estimate from the figures you enter, not residence advice — your status is decided by the test and your own facts.

PRICING

One fee per return. No subscription.

A non-resident landlord return carries the SA105 and the SA109, so it is the Complete tier.

50% off until 14 January 2027
Simple
One supplementary page
£29£59/ return

Simple needs an employment page plus at most one other page, so a return with both an SA105 and an SA109 does not qualify.

Start a return
Complete
Every income type
£65£129/ return

SA100 with SA105 and SA109, plus any other page your income needs — every supplementary page included.

Start a return

A non-resident landlord's return, three ways.

RowHMRC onlineAn accountantac-co
Can file online with HMRC's own serviceNo — post an SA100 and SA109, or use softwareYesYes
Fee£0Their own quote£29–£65
Withheld tax and gross rent on one SA105ManuallyYesYes

HMRC online status from gov.uk, read 2026-10-12 — rules change, check the page.

ANSWERS

Ready when you are.

Do I have to file a UK tax return if I live abroad and let a UK property?

Yes. gov.uk says you usually have to send a return if you live abroad and rent out property in the UK, unless HMRC tells you not to. You complete the property section (SA105) and the residence section (SA109). Rent is taxed even where an agent withholds tax first.

Can I file online with HMRC if I'm non-resident?

gov.uk says you cannot use HMRC's online services to report your income if you are non-resident. You can post an SA100 and SA109, use commercial software that supports SA109 reporting, or use a tax professional. A posted return is due by 31 October. ac-co's software includes the SA109.

What is the Non-resident Landlord Scheme?

It is how tax on UK rent is collected from landlords who live abroad. Your letting agent, or a tenant paying over £100 a week, deducts basic-rate tax unless HMRC has approved your NRL1 application for gross payment. Either way you still report the rent. Our guide to the NRL1 scheme covers the mechanics for agents.

How do I get my rent paid without tax taken off?

Apply to HMRC on form NRL1. gov.uk says HMRC normally approves a complete application where it is satisfied you will follow your UK tax obligations, and will not approve one if your taxes are not up to date. Approved rent is paid gross from the date in HMRC's notice, and you pay the tax through Self Assessment.

How much does it cost to file a non-resident landlord return?

Our fee is per return, with no subscription. The Simple tier (£29) is for a return with an employment page plus at most one other supplementary page; any other return is Complete (£65). The tier is set by the pages on your filed return.

Sources

Rules and rates on this page were checked against these gov.uk pages on 12 October 2026. Tax rules change; check the page itself for the tax year you are filing.

GUIDES & ARTICLES

Read before you file.

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File your UK rent from abroad.

Enter your rent, the tax your agent withheld and your residence facts, review the draft, file when you're ready.