A landlord who rents out property in the UK but spends more than six months abroad of the country during the tax year is referred to as a non-resident landlord. These landlords are subject to a unique tax programme known as the non-resident landlord programme. The tax must be subtracted by a letting agent or tenant from the rent paid to the non-resident landlord under the UK non-resident landlord system and paid to HMRC. get in touch with us and learn more about Non-resident landlord scheme at https://accotax.co.uk/non-resident-landlords