Property income received by non-resident landlords

ITTOIA/S269 and CTA/S5

If property is located in the United Kingdom (UK) then any income generated from it is charged to tax in the UK. This applies even if the property owner is not a UK citizen or for the purposes of the Non-Resident Landlord (NRL) Scheme, has a usual place of abode outside the UK. This is not their residence status for UK tax purposes, so someone can be a UK tax resident and also a non-resident landlord.

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