The Non-Resident Landlord Scheme requires UK letting agents or tenants to withhold basic rate tax from rental income paid to a landlord who lives outside the UK, unless the landlord has approval to receive rent gross.
Applying for gross payment
Landlords can apply to HMRC to receive rent without tax deducted, but they must still declare the rental income on a UK tax return each year.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.