Author: SJW Research & Intelligence Brand: SJW UK Properties When must an overseas landlord start filing, and is a return required every year? This is one of the questions overseas landlords ask us most often. Many assume: “My managing agent has applied for the NRL and collects the rent for me, so presumably HMRC will tell me when I need to start filing.” Others ask whether filing once is the end of the matter. Neither is correct. Under the UK tax system, for an overseas land

Author: SJW Research & Intelligence Brand: SJW UK Properties Why do duplicate UTRs happen? This is a case we have genuinely encountered in acting for overseas landlords at SJW UK Properties since 2015. It is uncommon, but where it does occur and is not dealt with promptly, it can generate penalties and interest on an ongoing basis. We hope this article helps overseas landlords understand why it happens and how to put it right. What is a UTR (Unique Taxpayer Reference)? A UTR,

Author: SJW Research & Intelligence Brand: SJW UK Properties What is the Non-Resident Landlord Scheme (NRL)? If you live outside the UK and own a UK property that is let, you are very likely to come across the Non-Resident Landlord Scheme, usually shortened to NRL. Hearing the name for the first time, many overseas landlords assume: “I have applied for the NRL, so presumably I no longer need to file a tax return.” That is not the case. What is the NRL? The NRL is a tax admini