Even if you are non-UK resident any income from UK property will still need to be reported in the UK.  The standard position is that the letting agency or tenant has the responsibility of withholding basic rate tax (20%) before paying the rent to you. At the end of the tax year you will be issued with a certificate to show how much tax has been deducted.

However non-UK resident landlords can opt out of having tax deducted at source and can instead declare the income on a self-assessment tax return. To do this you will need to complete the form NRL1 (NR2 for companies).

If you would like detailed specific advice please contact us.