This article is designed to be a brief guide to the taxes that apply to UK property, all in one place. This is written specifically for the benefit of non-residents of the UK.
I have covered this topic before but tax rules change regularly and it is important that we keep up to date. This article is corect as at April 2026.
You may not be living in the UK, or be “UK resident for tax purposes” but that does not mean you do not have a liability to certain UK taxes.
There are various taxes that apply with in relation to the ownership of UK property and an overview of each of the main ones is set out below.
