Hi,
The following guidance advises ‘You need to pay tax on your rental income if you rent out a property in the UK.
You may also need to pay tax if you make a gain when you sell property or land in the UK.
If you live abroad for 6 months or more per year, you’re classed as a ‘non-resident landlord’ by HM Revenue and Customs (HMRC) - even if you’re a UK resident for tax purposes.’
Tax on your UK income if you live abroad
For previous years tax returns which are no longer available to complete online, you can download and complete paper forms from the National Archives, which can be found here:
Self Assessment tax return forms
Thank you.