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HMRC Guidance

HMRC Guidance

Useful notes from the UK tax authority on: income from property, Capital Gains Tax and residency.

HMRC guidance on tax for landlords

HMRC guidance on tax for landlords of UK property on: income from property, Capital Gains Tax and residency.

Tax returns for the UK property landlord. Making UK tax easy for property owners. Whether you are a UK landlord or a non-resident landlord, Landlords Tax Services provide a complete property tax service which ensures your UK tax affairs are dealt with on time and worry-free. We do it all online and for a fixed fee. No surprises. No stress. Landlords Tax Services offer the easy, professional way to deal with the UK tax obligations of landlords. UK property tax laws are ever-changing and, with more and more people becoming investors and landlords of properties in the UK, Landlords Tax Services have created an easy to use service aimed at providing new or experienced landlords with an efficient system to fulfil their UK property tax needs. Tax Returns for landlords of UK property: the complete tax service for residential property landlords. Our UK based landlord tax accountants can help you comply with UK property tax laws wherever you are in the world. We provide an online, fixed fee property tax service that ensures that the UK tax liability of landlords is kept to a minimum. Our mission is to deal with all our clients’ tax affairs on time and with no stress.

Owners of UK rental property who live outside the UK are obliged to register for UK taxes whether any tax is due or not. The UK has Tax Treaties with over 130 other countries. These treaties generally include sections designed to prevent the same income being taxed twice. Usually the UK will tax UK rental income first and the other country will allow you to deduct the UK tax from the local tax up to an amount equal to the local tax. Tax returns for the UK property landlord. British and EEA citizens living anywhere in the world, along with many other people living in the country of which they are citizens, are entitled to the UK “Personal Allowance”, a £0% rate band that means the first £12,570 of profit from rental may be free of tax in the UK, and profits between £12,570 and £50,270 are taxed at 20%. Higher rates apply to UK income in excess of £50,270 (2024-25 rates).

LTS - Resources - HMRC Guidance

Property Income Manual

These are technical manuals and an appendix published by the H.M. Revenue & Customs.

  • Sections 1000 – 4699 comprises 12 manuals dealing with the taxation of property income generally
  • Sections 4700 – 4799 deal with the taxation of income from non-UK property
  • Sections 4800 – 4999 comprises 5 manuals dealing with the taxation of non-resident landlords


Capital Gains Manual

The Capital Gains Tax manuals are numbered from CG10200C (Contents).

  • Sections 20220 – 26500 deal with Individuals
  • Sections 70200 – 74000 deal with Land


Statutory Residence Test

For guidance notes on the Statutory Residency Test, see the Residence, Domicile and Remittance Basis Manual.


We will be pleased to advise on any individual situation

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