If you’re moving abroad, or already live overseas, you can keep your property in Scotland and let it while we do the day-to-day work. HMRC’s Non-Resident Landlord Scheme normally takes tax off your rent before it reaches you, but once HMRC approves your NRL1 form, your rent comes to you with no tax taken off. When we manage your property, we run the scheme for you from start to finish.
Keeping it is often the smart long-term move. Glasgow’s average property price has risen from about £122,000 to £194,000 in ten years, up 59%, according to the UK House Price Index. Rents are up 32.5% in five years, and the average property lets in 27 days, according to Citylets. Let it fully managed and you collect the rent while the value grows, wherever you live.
We look after Glasgow flats and houses for landlords living across the UK and overseas. If you’re still deciding whether to keep yours, our guide to whether to sell or let runs through the numbers. Read on for how the scheme works, a worked example of what it means for your rent, and a checklist for before you go.
What is the Non-Resident Landlord Scheme?
The Non-Resident Landlord Scheme is how HMRC collects tax on rent from UK property when the landlord lives abroad. Tax on your rent is due in the UK wherever you live, and the scheme decides how it’s collected.
Who has to use the Non-Resident Landlord Scheme?
The scheme applies if you get rent from a UK property and your usual home is outside the UK (HMRC calls this your “usual place of abode”). HMRC normally treats living abroad for six months or more as having your usual home overseas, and the scheme can apply even if you’re still UK resident for tax purposes. That includes British citizens working abroad and members of the Armed Forces posted overseas. If you own the property jointly, each owner is looked at separately, so the scheme may cover only one owner’s share.
How much tax is taken from your rent?
Basic rate tax is taken off the rent after costs. We still pay you every month, and each quarter we add up the rent collected, subtract what we’ve paid out, such as repairs, insurance and our fees, and send basic rate tax on the rest to HMRC. You get the balance.
Here’s an example. Say your property lets for £1,200 per month, so £3,600 comes in over a quarter. We pay a £600 repair that quarter, and our Fully Managed fee is £360. That leaves £2,640, and basic rate tax at 20% is £528, which we send to HMRC. You receive £2,112 over the quarter.
The basic rate is 20% today. The UK Budget on 28 October 2026 set a property basic rate of 24% from April 2027. HMRC hasn’t yet confirmed whether deductions under the scheme will follow it, but if they do, the same example would be £634 to HMRC and £2,006 to you.
Each July we send you an NRL6 certificate showing the tax taken, so it counts towards your bill on your UK tax return.
How do I use the NRL1 form to get my rent paid in full?
You apply to HMRC on the NRL1 form, online or by post. HMRC normally approves you if your UK tax affairs are up to date, if you’ve never had UK tax to pay, or if you don’t expect to owe any this year. You can apply up to three months before you leave the UK, or straight away if you already live abroad.
Once you’re approved, HMRC tells us and from then on we pay your rent in full. In the example above, you’d receive the whole £2,640 over the quarter and settle any tax yourself on your UK tax return once a year.
The difference at a glance:
- Tax taken off: we deduct basic rate tax each quarter and send you a certificate every July. Nothing to apply for.
- Paid in full: you receive the rent after costs with no tax taken off, and you settle the tax once a year. You need HMRC approval on the NRL1 form first.
Do I still pay Scottish tax if I move abroad?
Not usually. Scottish Income Tax is paid by people who are UK tax resident and live in Scotland, so if you become non-UK-resident for tax purposes, UK rates apply to your Glasgow rent instead. Moving abroad doesn’t automatically change your tax residence, and the year you leave can be split in two, so check where you stand with HMRC’s guidance on tax if you live abroad or with a tax adviser. Our guide to how rental profit is taxed sets out the Scottish and UK rates side by side. The country you move to may tax the rent too. Relief for tax paid twice may be available, depending on the two countries and your circumstances, so it’s worth a word with a tax adviser there before you go.
Moving abroad? A checklist for your property
- If you have a mortgage, ask your lender for consent to let the property.
- Apply for NRL1 approval up to three months before you leave, if you’d like your rent paid in full.
- Check your buildings and contents cover is right for a let property.
- Speak to a tax adviser about where you’ll pay tax on the rent.
- Arrange the management before you go, so a tenant can be found and everything is set up while you’re still here.
If you’d like everything in place before you leave, talk to us and we’ll have it ready from day one.
Can my property be fully managed while I live abroad?
Yes, and for most overseas landlords it’s by far the easiest way to let. If you manage the property yourself and the rent is over £100 per week, your tenant has to register with HMRC, take the tax off and pay it in every quarter, unless HMRC has told them in writing they can pay you without deduction. Without that, on £1,200 per month your tenant would have to hold back about £720 per quarter, pay it to HMRC and send in a return each time. With us managing it, your tenant just pays the rent and we look after the rest. If you already have a tenant, we can take over the management without moving them.
On our Fully Managed service we find and vet your tenant, collect the rent and pay you every month with a clear statement. Repairs go to local tradespeople we know, we inspect the property regularly, and deposits are protected in a government-approved scheme. Our tenants have 24-hour support, so problems are dealt with here, whatever your time zone.
The Non-Resident Landlord Scheme is handled as standard on every package: registration, quarterly returns, tax payments and your yearly certificate. Fully Managed is 10% of the rent including VAT (8.33% + VAT) per month, plus £200 including VAT for each new tenancy.
Whether you’re about to move abroad or already live overseas and look after your property yourself, Fully Managed takes the scheme, the tenant and the paperwork off your hands. Call us on 0141 553 2677, or +44 141 553 2677 from overseas.
This article reflects the position in Scotland in November 2026. It isn’t legal or tax advice.
Letting an empty property?
Our Fully Managed service finds the right tenant and looks after the rent, repairs, inspections and compliance for 10% per month including VAT, plus £200 per new tenancy. Fees only start when your tenant moves in.