Non-Resident Landlord Tax Deadlines 2026/27: NRLS, Self Assessment, MTD and CGT

The 2026/27 non-resident landlord deadline calendar

For 2026/27, the UK tax year runs from 6 April 2026 to 5 April 2027. The standard Personal Allowance is £12,570 and the basic Income Tax rate is 20%.

NRLS is different. For the Non-resident Landlords Scheme, the scheme year runs from 1 April to 31 March. That is why the first NRLS quarter for the 2026/27 NRLS year starts on 1 April 2026, before the 2026/27 Income Tax year starts.

NRLS quarterly return and payment deadlines

Under the Non-resident Landlords Scheme, HMRC normally treats an individual as having a usual place of abode outside the UK if they are absent from the UK for 6 months or more. That is not always the same as tax residence under the statutory residence test.

A UK letting agent must operate the NRLS for a non-resident landlord regardless of the rent amount, including where rent is £100 a week or less. A tenant normally only has to operate it if they pay more than £100 a week directly to the non-resident landlord, unless HMRC tells them otherwise.

Where NRLS tax is deducted, the letting agent or tenant deducts basic rate tax from the rent after allowing for expenses they have paid. For 2026/27, that basic Income Tax rate is 20%.

• Quarter to 30 June 2026: return and payment must reach HMRC by 30 July 2026.
• Quarter to 30 September 2026: return and payment must reach HMRC by 30 October 2026.
• Quarter to 31 December 2026: return and payment must reach HMRC by 30 January 2027.
• Quarter to 31 March 2027: return and payment must reach HMRC by 30 April 2027.

NRLY annual return and NRL1 gross-rent approval

The annual NRLS return is form NRLY. For the NRLS year ended 31 March 2027, the NRLY must arrive at HMRC no later than 5 July 2027.

Form NRLY applies to letting agents acting for non-resident landlords even if no tax was deducted. It also applies to tenants who deducted tax under the scheme.

A non-resident individual landlord can apply using form NRL1 to receive UK rental income without UK tax deducted. But approval does not make the rent tax-free. HMRC says approved landlords must still declare the rental income through Self Assessment unless HMRC tells them not to.

• NRL1 is for an individual non-resident landlord who wants rent paid gross.
• NRL2 is for companies and NRL3 is for trusts, but this article focuses on individual landlord deadlines.
• NRL6 is the certificate of tax deducted that helps the landlord claim credit through Self Assessment.
• Gross-rent approval changes cash flow. It does not remove the UK tax return obligation where one applies.

Self Assessment deadlines for non-resident landlords

Non-resident landlords who need to file a Self Assessment return cannot use HMRC’s standard online Self Assessment service to report non-resident income. GOV.UK says they must file by post, use commercial software or get help from a professional.

If you file a paper return for 2026/27, HMRC must receive it by 31 October 2027. If you use commercial software or an agent who can file the relevant residence pages, the main 2026/27 filing deadline is 31 January 2028.

The landlord’s own tax payment deadline is also 31 January 2028 for the 2026/27 balancing payment, with a second payments-on-account deadline of 31 July 2028 if payments on account apply. See our Self Assessment Deadlines for Landlords 2026/27 for the full landlord return timetable.

• If you need to tell HMRC you must complete a return for 2026/27, the normal notification deadline is 5 October 2027.
• A non-resident individual return will commonly include the main SA100, property pages SA105 and residence pages SA109.
• NRLS tax deducted by a tenant or letting agent is normally credited against your final UK tax liability.
• If too much tax was deducted, the repayment position is usually resolved through the tax return unless HMRC has directed another route.

MTD deadlines for overseas landlords in 2026/27

Making Tax Digital for Income Tax applies from 6 April 2026 to relevant unincorporated landlords and sole traders with qualifying income of more than £50,000. The threshold then moves to more than £30,000 from April 2027 and more than £20,000 from April 2028.

For landlords in MTD from 2026/27, the quarterly update deadlines are 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027. These updates are summaries of income and expenses, not final tax returns.

MTD does not replace NRLS. If a UK letting agent is deducting NRLS tax, that NRLS process can still run alongside your MTD digital records and quarterly updates. For more detail on the overseas landlord MTD rules, see MTD for Overseas Landlords.

• Quarterly updates are sent through MTD-compatible software.
• You still submit the final 2026/27 tax return by 31 January 2028.
• You do not pay Income Tax four times a year just because you are in MTD.
• If there is no rent or no expenses in a quarter, an MTD update may still be needed if you are within MTD.

CGT deadline if a non-resident landlord sells UK property

If you are not UK resident and sell UK property or land, you must report all sales of UK property or land to HMRC, even if there is no tax to pay. That is broader than the rule for UK residents.

The practical deadline is 60 days from completion to report the disposal and pay any Capital Gains Tax due. This is a separate reporting route from the annual Self Assessment return.

If you are planning a disposal, use our Property Sale CGT Deadline Calendar and run the numbers with the Property CGT Calculator before completion if possible.

• The 60-day clock normally runs from completion, not exchange.
• Non-residents report all UK land and property disposals, not only residential property.
• The CGT report can be required even where no CGT is payable.
• Self Assessment does not normally remove the 60-day property reporting obligation.

A worked example

Example: a UK letting agent collects rent for an individual non-resident landlord for the NRLS quarter ending 30 June 2026. The agent pays an allowable repair bill during the quarter before calculating NRLS tax.

The agent must make the NRLS return and pay the £780 to HMRC by 30 July 2026. The landlord still deals with the final UK rental profit position through Self Assessment unless HMRC says a return is not needed.

Frequently asked questions