I am leaving the UK to take up a work offer abroad for about five years, and want to let my property. Do I still have to file a tax return?

Arthur Weller replies:
Rental income from a UK property received by a non-UK resident is liable to UK tax in a similar way to that received by a UK resident. If you look at www.gov.uk/selfassessment-tax-returns/who-must-send-a-tax-return, you can see that if your net rental income is £2,500 per annum or more, or if your gross rental income is £10,000 or more, you need to file a tax return. However, there are special rules for a non-UK resident receiving UK rental income; see www.gov.uk/tax-uk-income-live-abroad/rent regarding the non-resident landlord scheme