UK Expat Property Tax Return 2026 -- SA105, NRLS and New Property Income Rates
The UK expat property tax return 2026 requires SA100 + SA105 (UK Property) + SA109 (Residence Remittance Basis). Separate property income rates apply from 6 April 2026: 22%/42%/47% (Autumn Budget 2025 OOTLAR). NRLS withholds 20% from rent unless HMRC NRL1 approval is held.