13/08/2026
If you live abroad and rent out a UK property, your tax obligations are changing. This short explains the Making Tax Digital timeline for non-resident landlords and how it interacts with the Non-Resident Landlord Scheme (NRLS).
Non-resident landlords are temporarily exempt from MTD until April 2027. From then, those with UK qualifying income above Β£30,000 are mandated into quarterly updates and a Final Declaration; the threshold falls to Β£20,000 from April 2028. Crucially, MTD does not replace the NRLS, your letting agent will still withhold 20% tax unless you hold NRL1 gross-payment approval, so from 2027 youβll comply with both. If you have no UK National Insurance number, you may be permanently exempt, so check your status.
RentalBux supports non-resident landlord clients with the same quarterly workflow as UK residents. Start your free trial, link below.