Letting a UK home while living in Türkiye:
NRLS and your duties as a landlord.

Who the NRLS covers

The Non-resident Landlords Scheme (NRLS) taxes the UK rental income of people whose usual place of abode is outside the UK. HMRC normally treats an absence from the UK of 6 months or more as meaning your usual place of abode is abroad.

You can be UK resident for tax purposes and still fall within the scheme: the two tests are not the same.

The scheme also applies to companies and trusts. A company whose main office or place of business is outside the UK, or which was incorporated outside the UK, is a non-resident landlord; a company that is UK resident for tax purposes gets its rent in full.

If you own the home jointly with your spouse and you both live abroad, each of you is treated as a separate landlord.

Who deducts the tax, and when

• If a letting agent manages your home, the agent makes the deduction. HMRC says a “letting agent” includes anyone who manages property on your behalf, and an agent must operate the scheme whatever the amount of rent.
• Without an agent, your tenant does it; a tenant paying £100 a week or less does not have to use the scheme unless HMRC says so.

Tax is deducted at the basic rate on the rent after allowable expenses the agent has paid for you, and paid to HMRC each quarter. The scheme year runs from 1 April to 31 March. At the end of the year the agent or tenant gives you a certificate showing how much tax was deducted.

Form NRL1: receiving the rent in full

To have your rent paid without deduction, you apply to HMRC:

• Individuals use form NRL1; HMRC’s page offers an online application, and if you cannot use the online service you fill in form NRL1, sign it and post it.
• Companies use NRL2 and trusts NRL3.

If you already live abroad you can apply immediately; if you are about to leave the UK, you can apply no more than 3 months before you go.

HMRC approves the application if one of these applies:

• Your UK tax affairs are up to date.
• You have never had UK tax obligations.
• You do not expect to be liable to UK tax for the year you apply.

Notices go to you and to the agent or tenant named on the form; rent is normally paid without deduction from the first day of the quarter in which the application was received.

HMRC will not approve an application if you are late with tax returns or payments, and a refusal or a later withdrawal of approval can be appealed in writing within 90 days.

Approval is not an exemption: the tax return

Whether the rent comes with tax deducted or in full, you declare it on a UK Self Assessment tax return unless HMRC tells you not to.

According to GOV.UK, a non-resident landlord cannot file this return through HMRC’s own online services: you send it by post, use commercial software or file through an accountant. The return includes the residence section (SA109) and the property section (SA105). The deadline for a paper return is earlier: 31 October.

Tax is charged on profit after allowable expenses, not on the whole rent. GOV.UK’s examples include:

• Letting agent fees
• Buildings and contents insurance
• Repairs and maintenance (not improvements)
• Ground rent
• Service charges
• Council Tax

If you let the home in your own name, mortgage interest is not deducted as an expense; only companies paying Corporation Tax can do that.

The UK tax-free Personal Allowance is not automatic for everyone living abroad. According to GOV.UK, British and European Economic Area citizens, for example, get it; for others it depends on the double taxation agreement with the country they live in.

If you are entitled to the allowance, your rental income is below it and tax was still deducted, you can claim a refund on form R43.

The Turkish side is a separate question

The same income can be taxed both where you live and in the UK. The UK and Türkiye have a double taxation agreement that entered into force on 26 October 1988; for income such as rent, the relevant article of the agreement decides which country taxes it and how relief works.

This guide does not cover Turkish tax rules; ask your accountant in Türkiye separately how your rental income is treated there.

The letting rules since 1 May 2026

Under the Renters’ Rights Act 2025, private tenancies in England became assured periodic tenancies with no end date: the tenancy rolls on, monthly for example, and no new assured shorthold tenancy can be created. Section 21 “no fault” notices can no longer be used.

To get the home back you need a legal ground under section 8 and a notice period that depends on the ground; GOV.UK says that in many cases it is 4 months. Selling or moving in yourself cannot be used as a ground in the first 12 months of a tenancy.

• Rent can be increased once a year, with Form 4A and at least 2 months’ notice.
• An advert must state a specific rent, and you cannot ask for or accept offers above it.
• No rent can be taken before the tenancy agreement is signed.
• Before the agreement, the tenant must be given written information on the key terms of the tenancy; failing to do so can mean a fine of up to £7,000.
• You cannot discriminate against applicants who receive benefits or have children, and if a tenant asks to keep a pet you can only refuse for a valid reason.

Deposits and tenant checks

• A holding deposit is capped at one week’s rent.
• A tenancy deposit is capped at 5 weeks’ rent if annual rent is under £50,000, and 6 weeks’ rent if it is £50,000 or more.
• The deposit must go into a government-approved deposit protection scheme within 30 days of receiving it, and the required information must reach the tenant within the same period.

According to GOV.UK, if these rules have not been followed, a court will not, apart from a few exceptions, make a possession order.

For right to rent, every tenant aged 18 or over must be checked before a new tenancy starts, without discriminating by nationality. If the tenant has time-limited permission to stay in the UK, the check is done in the 28 days before the tenancy starts.

Letting to someone without the right to rent can mean a fine of up to £20,000 per tenant or prison. Your letting agent can carry out the check for you; GOV.UK says the agreement should be in writing.

Safety: gas, electrics and alarms

Gas. If you supply a gas appliance, each appliance and flue must be checked every year by a Gas Safe registered engineer. A copy of the record goes to existing tenants within 28 days of the check and to new tenants before they move in, and records are kept for at least 2 years.

HSE says that if there are no gas appliances in the flat there is no requirement for an annual gas safety check; pipework passing through must still be kept safe.

Electrics. The electrical installation must be inspected and tested by a qualified person at least every 5 years, with a report (EICR). The report goes to existing tenants within 28 days, to new tenants before they move in, and to the council within 7 days if it asks; any work the report requires is done within 28 days.

A newly built flat with an Electrical Installation Certificate (EIC) does not need a further check for 5 years from the date the EIC was issued.

Alarms. At least one smoke alarm on every storey used as living accommodation, and a carbon monoxide alarm in every room with a fixed combustion appliance (excluding gas cookers). On the day a new tenancy begins, the alarms must be checked to be in working order.

Energy Performance Certificate (EPC)

You need a valid Energy Performance Certificate to let a home, ordered before you market it; it is valid for 10 years. A rented home covered by the minimum energy efficiency standard must be rated at least E unless it has a registered exemption.

An EPC is also required for a newly built home; you can check whether your flat has a valid certificate with GOV.UK’s find an energy certificate service.

For your calendar: landlord registration

According to the government’s announcement of 9 September 2026, the new national landlord registration service (register your rental property) opens on 15 December 2026, starting in the West Midlands and rolling out region by region over 12 months.

When an area is called forward, landlords there have 3 months to sign up, and all landlords actively letting must be registered by 14 November 2027. It will be a legal requirement and not registering risks a fine. The announcement gives no date for London.

Two more permissions before you let

If you bought with a mortgage, you need your lender’s permission to let the home. If you plan to let from the start, the type of loan follows from that; our guide to UK mortgages on Turkish income explains the difference. In a leasehold flat, also check whether the lease has any condition about letting; the easiest time to ask your solicitor is when you buy.

Councils can also require a licence for privately rented homes in all or part of their area, so check the council’s website. A home where 5 or more people live as more than one household and share a kitchen or bathroom needs an HMO licence.