Tax briefing: Non-residents investing in UK property

UK property investment can be highly attractive for overseas investors. A favourable tax regime includes no capital gains tax and several notable deductions, which can enhance after-tax returns.

A non-UK resident special purpose vehicle (SPV) investing in UK property will be taxed at the income tax rate of 20 per cent on net rental income received from that investment. This tax rate compares favourably with the rate of UK corporation tax, which currently stands at 24 per cent.

Investors can typically receive rental income gross by registering under the non-residents’ landlord scheme. This therefore eliminates any UK withholding tax obligations on the rental income the SPV will receive…

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