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Posted Sat, 29 Jul 2023 01:12:03 GMT by wonga78
Hi HMRC If receiving UK rental income, whilst being not resident and not UK domiciled,would paying income tax be via self assessment? If yes, what is required for SA registration without a NI or a UK address? Thanks 

Name removed admin 
Posted Fri, 04 Aug 2023 08:01:46 GMT by HMRC Admin 25
Hi wonga78,
Yes, you are classed as a non resident landlord and a tax return is required.
Tax on your UK income if you live abroad
You can register:
Register for Self Assessment
Thank you. 
Posted Fri, 04 Aug 2023 12:42:11 GMT by Toby T
Hi HMRC, do I automatically entitle UK personal tax-free allowance (GBP12,570 in 2022-23) when I am approved under non-resident landlord scheme? My letting agent said once I registered and approved in non-resident landlord scheme, I will have personal allowance as I already purchased a property in the UK; however, I cannot find any definite answer in HMRC website. Thanks
Posted Wed, 09 Aug 2023 11:23:29 GMT by HMRC Admin 32

No you are not automatically enttiled to it as it depends on your nationallity and double taxation agreement with the UK.

Please see guidance at:

Tax treaties

Thank you.

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