{"id":21863,"date":"2026-10-07T11:16:33","date_gmt":"2026-10-07T10:16:33","guid":{"rendered":"https:\/\/www.benhams.com.hk\/zh-hk\/news\/?p=21863"},"modified":"2026-10-07T11:16:33","modified_gmt":"2026-10-07T10:16:33","slug":"do-non-resident-landlords-need-to-file-uk-tax-return","status":"publish","type":"post","link":"https:\/\/www.benhams.com.hk\/zh-hk\/news\/property-advice\/do-non-resident-landlords-need-to-file-uk-tax-return\/","title":{"rendered":"\u975e\u5c45\u7c4d\u696d\u4e3b\u9700\u8981\u63d0\u4ea4\u82f1\u570b\u5831\u7a05\u8868\u55ce\uff1f"},"content":{"rendered":"<p>\u5982\u679c\u60a8\u662f\u5c45\u4f4f\u5728\u9999\u6e2f\u4e26\u5c07\u82f1\u570b\u7269\u696d\u51fa\u79df\u7684\u696d\u4e3b\uff0c\u60a8\u5f88\u53ef\u80fd\u6703\u8a8d\u70ba\u79df\u52d9\u4ee3\u7406 (Letting Agent) \u5df2\u7d93\u70ba\u60a8\u6253\u9ede\u597d\u4e00\u5207\u3002\u4f46\u73fe\u5be6\u662f\uff0c\u5373\u4f7f\u79df\u91d1\u5df2\u7d93\u88ab\u9810\u6263\u4e86\u7a05\u6b3e\uff0c\u60a8\u7684\u82f1\u570b\u7a05\u52d9\u8cac\u4efb\u5f80\u5f80\u5c1a\u672a\u7d50\u675f\u3002<\/p>\n<p>\u5927\u591a\u6578\u975e\u5c45\u7c4d\u696d\u4e3b (Non-resident landlords) \u4ecd\u5fc5\u9808\u900f\u904e\u300c\u81ea\u6211\u8a55\u4f30\u5831\u7a05\u8868\u300d(Self Assessment return) \u76f4\u63a5\u5411\u82f1\u570b\u7a05\u52d9\u6d77\u95dc\u7e3d\u7f72 (HMRC) \u7533\u5831\u5176\u79df\u91d1\u6536\u5165\u3002\u5373\u4f7f\u60a8\u7684\u4ee3\u7406\u6216\u79df\u5ba2\u5df2\u7d93\u6839\u64da\u300c\u975e\u5c45\u7c4d\u696d\u4e3b\u8a08\u5283\u300d(Non-Resident Landlord Scheme, NRLS) \u6263\u9664\u7a05\u6b3e\uff0c\u901a\u5e38\u60c5\u6cc1\u4e0b\u4f9d\u7136\u9700\u8981\u81ea\u884c\u5831\u7a05\u3002<\/p>\n<h2>\u975e\u5c45\u7c4d\u696d\u4e3b\u5831\u7a05\u7684\u95dc\u9375\u8981\u6c42<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/10\/tax-return-requirements-for-non-resident-landlords.webp\" alt=\"\u975e\u5c45\u6c11\u623f\u6771\u7684\u5831\u7a05\u8981\u6c42\" width=\"1200\" height=\"675\" class=\"alignnone size-full wp-image-21864\" srcset=\"https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/10\/tax-return-requirements-for-non-resident-landlords.webp 1200w, https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/10\/tax-return-requirements-for-non-resident-landlords-300x169.webp 300w, https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/10\/tax-return-requirements-for-non-resident-landlords-1024x576.webp 1024w, https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/10\/tax-return-requirements-for-non-resident-landlords-768x432.webp 768w\" sizes=\"auto, (max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" \/><\/p>\n<p>\u5373\u4f7f\u696d\u4e3b\u5c45\u4f4f\u5728\u6d77\u5916\uff0c\u5176\u82f1\u570b\u79df\u91d1\u6536\u5165\u4ecd\u9808\u5728\u82f1\u570b\u4ea4\u7a05\u3002\u5c31\u500b\u4eba\u800c\u8a00\uff0c\u5982\u679c\u5176\u901a\u5e38\u5c45\u4f4f\u5730 (Usual place of abode) \u4f4d\u65bc\u82f1\u570b\u5883\u5916\uff0cHMRC \u4e00\u822c\u6703\u5c07\u5176\u8996\u70ba NRLS \u4e0b\u7684\u975e\u5c45\u7c4d\u696d\u4e3b\u3002<\/p>\n<p>\u8996\u4e4e\u60a8\u7684\u5177\u9ad4\u60c5\u6cc1\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u8a3b\u518a\u300c\u81ea\u6211\u8a55\u4f30\u300d\uff0c\u4e26\u7533\u5831\u60a8\u7684\u79df\u91d1\u6536\u5165\u3001\u53ef\u6263\u7a05\u958b\u652f (Allowable expenses) \u4ee5\u53ca\u4efb\u4f55\u5df2\u5f9e\u79df\u91d1\u4e2d\u9810\u6263\u7684\u7a05\u6b3e\u3002<\/p>\n<h2>\u300c\u975e\u5c45\u7c4d\u696d\u4e3b\u8a08\u5283\u300d\u5982\u4f55\u5f71\u97ff\u60a8\u7684\u5831\u7a05\u8868\uff1f<\/h2>\n<p>\u5728\u300c\u975e\u5c45\u7c4d\u696d\u4e3b\u8a08\u5283\u300d\u4e0b\uff0c\u79df\u52d9\u4ee3\u7406\u901a\u5e38\u6703\u5148\u5f9e\u79df\u91d1\u4e2d\u6263\u9664\u7a05\u6b3e\uff0c\u7136\u5f8c\u624d\u5c07\u9918\u984d\u8f49\u4ea4\u7d66\u60a8\u3002\u9019\u7b46\u88ab\u6263\u9664\u7684\u7a05\u6b3e\u672c\u8cea\u4e0a\u662f\u4e00\u7a2e\u9810\u7e73\u6b3e\u9805\uff0c\u800c\u4e0d\u4e00\u5b9a\u7b49\u540c\u60a8\u6700\u7d42\u7684\u82f1\u570b\u7a05\u52d9\u7e3d\u984d\u3002<\/p>\n<p>\u7576\u60a8\u586b\u5beb\u5831\u7a05\u8868\u6642\uff0c\u900f\u904e\u8a72\u8a08\u5283\u5df2\u7e73\u4ea4\u7684\u91d1\u984d\u901a\u5e38\u53ef\u4ee5\u7528\u4f5c\u62b5\u92b7\u60a8\u7684\u6574\u9ad4\u82f1\u570b\u7a05\u52d9\u8cac\u4efb\u3002\u9019\u610f\u5473\u8457\u60a8\u53ef\u80fd\u9700\u8981\u88dc\u4ea4\u984d\u5916\u7a05\u6b3e\uff0c\u6216\u8005\u6709\u6a5f\u6703\u7372\u5f97\u9000\u7a05\u3002<\/p>\n<h2>\u60a8\u53ef\u4ee5\u6536\u53d6\u672a\u6263\u7a05\u7684\u5168\u984d\u79df\u91d1\u55ce\uff1f<\/h2>\n<p>\u53ef\u4ee5\u3002\u975e\u5c45\u7c4d\u696d\u4e3b\u53ef\u4ee5\u5411 HMRC \u7533\u8acb\u6279\u51c6\uff0c\u5728\u4e0d\u88ab\u9810\u6263\u7a05\u6b3e\u7684\u60c5\u6cc1\u4e0b\u6536\u53d6\u5168\u6578\u79df\u91d1\u6536\u5165\u3002\u500b\u4eba\u696d\u4e3b\u901a\u5e38\u9700\u8981\u586b\u5beb NRL1 \u8868\u683c\u4f86\u4f5c\u6b64\u7533\u8acb\u3002<\/p>\n<p>\u7136\u800c\uff0c\u6536\u53d6\u5168\u984d\u79df\u91d1\u4e26\u4e0d\u4ee3\u8868\u8a72\u6536\u5165\u662f\u514d\u7a05\u7684\u3002\u60a8\u4ecd\u7136\u9700\u8981\u8a08\u7b97\u4e26\u900f\u904e\u300c\u81ea\u6211\u8a55\u4f30\u300d\u7533\u5831\u4efb\u4f55\u61c9\u7e73\u7684\u82f1\u570b\u7a05\u6b3e\u3002<\/p>\n<h2>\u60a8\u61c9\u8a72\u7533\u5831\u54ea\u4e9b\u6536\u5165\u8207\u958b\u652f\uff1f<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/10\/what-Income-and-expenses-should-you-report.webp\" alt=\"\u79df\u91d1\u6536\u5165\" width=\"1200\" height=\"675\" class=\"alignnone size-full wp-image-21865\" srcset=\"https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/10\/what-Income-and-expenses-should-you-report.webp 1200w, https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/10\/what-Income-and-expenses-should-you-report-300x169.webp 300w, https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/10\/what-Income-and-expenses-should-you-report-1024x576.webp 1024w, https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/10\/what-Income-and-expenses-should-you-report-768x432.webp 768w\" sizes=\"auto, (max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" \/><\/p>\n<p>\u4f5c\u70ba\u6d77\u5916\u696d\u4e3b\uff0c\u60a8\u7684\u82f1\u570b\u5831\u7a05\u7fa9\u52d9\u5305\u62ec\u4e00\u4f75\u7533\u5831\u79df\u91d1\u6536\u5165\u8207\u76f8\u95dc\u7684\u53ef\u6263\u7a05\u958b\u652f\u3002<\/p>\n<p>\u9019\u4e9b\u958b\u652f\u5fc5\u9808\u662f\u300c\u5b8c\u5168\u53ca\u5c08\u70ba\u300d\u71df\u904b\u79df\u52d9\u800c\u7522\u751f\u7684\u8cbb\u7528\uff0c\u4f8b\u5982\u7279\u5b9a\u7684\u7269\u696d\u7ba1\u7406\u8cbb\u3001\u7dad\u4fee\u8cbb\u53ca\u5c08\u696d\u670d\u52d9\u8cbb\u3002\u4f4f\u5b85\u7269\u696d\u696d\u4e3b\u4ea6\u9700\u6ce8\u610f\uff0c\u6309\u63ed\u5229\u606f (Mortgage interest) \u53ca\u5176\u4ed6\u8ca1\u52d9\u6210\u672c\u53d7\u7279\u5b9a\u7684\u7a05\u52d9\u6e1b\u514d\u898f\u5247\u6240\u9650\uff0c\u4e0d\u80fd\u50cf\u4e00\u822c\u53ef\u6263\u7a05\u958b\u652f\u90a3\u6a23\u76f4\u63a5\u5168\u6578\u6263\u6e1b\u3002<\/p>\n<p>\u6e05\u6670\u8a18\u9304\u6536\u5230\u7684\u79df\u91d1\u3001\u958b\u652f\u53ca\u5df2\u6263\u9664\u7684\u7a05\u6b3e\uff0c\u5c07\u5927\u5927\u7c21\u5316\u60a8\u7684\u5831\u7a05\u7a0b\u5e8f\u3002<\/p>\n<h2>\u300c\u81ea\u6211\u8a55\u4f30\u300d\u7684\u91cd\u8981\u622a\u6b62\u65e5\u671f<\/h2>\n<p>\u4ee5 2025\u201326 \u8ab2\u7a05\u5e74\u5ea6\u70ba\u4f8b\uff0c\u7db2\u4e0a\u63d0\u4ea4\u300c\u81ea\u6211\u8a55\u4f30\u300d\u7684\u622a\u6b62\u65e5\u671f\u70ba 2027 \u5e74 1 \u6708 31 \u65e5\u3002\u5982\u679c\u60a8\u9700\u8981\u70ba\u4e0a\u4e00\u500b\u8ab2\u7a05\u5e74\u5ea6\u8a3b\u518a\u300c\u81ea\u6211\u8a55\u4f30\u300d\uff0c\u4e00\u822c\u9808\u65bc 10 \u6708 5 \u65e5\u524d\u901a\u77e5 HMRC\u3002<\/p>\n<p>\u932f\u904e\u622a\u6b62\u65e5\u671f\u53ef\u80fd\u6703\u5c0e\u81f4\u7f70\u6b3e\u53ca\u884d\u751f\u5229\u606f\uff0c\u56e0\u6b64\u5f37\u70c8\u5efa\u8b70\u60a8\u5728\u65e5\u66c6\u4e0a\u8a18\u4e0b\u9019\u4e9b\u95dc\u9375\u65e5\u5b50\u3002<\/p>\n<h2>\u8cc7\u672c\u589e\u503c\u7a05\u8207\u79df\u91d1\u5831\u7a05\u662f\u5206\u958b\u7684\u55ce\uff1f<\/h2>\n<p>\u662f\u7684\u3002\u79df\u91d1\u6536\u5165\u8207\u8cc7\u672c\u589e\u503c\u7a05 (Capital Gains Tax, CGT) \u662f\u5206\u958b\u8655\u7406\u7684\u3002<\/p>\n<p>\u5982\u679c\u60a8\u662f\u975e\u5c45\u7c4d\u4eba\u58eb\uff0c\u4e26\u51fa\u552e\u4e86\u82f1\u570b\u7684\u7269\u696d\u6216\u571f\u5730\uff0c\u4e00\u822c\u9700\u8981\u5411 HMRC \u7533\u5831\u8a72\u9805\u51fa\u552e\u4ea4\u6613\u3002\u5c0d\u65bc\u82f1\u570b\u4f4f\u5b85\u7269\u696d\uff0c\u7533\u5831\u53ca\u7e73\u7a05\u7684\u622a\u6b62\u65e5\u671f\u901a\u5e38\u70ba\u4ea4\u6613\u5b8c\u6210 (Completion) \u5f8c\u7684 60 \u5929\u5167\u3002<\/p>\n<h2>\u5982\u679c\u4e0d\u5831\u7a05\u6703\u6709\u751a\u9ebc\u5f8c\u679c\uff1f<\/h2>\n<p>\u5982\u679c\u672a\u6709\u6b63\u78ba\u7533\u5831\u975e\u5c45\u7c4d\u4eba\u58eb\u7684\u82f1\u570b\u79df\u91d1\u6536\u5165\u7a05\uff0c\u4e00\u65e6 HMRC \u65e5\u5f8c\u767c\u73fe\u6709\u672a\u7533\u5831\u7684\u6536\u5165\uff0c\u53ef\u80fd\u6703\u5f15\u81f4\u7f70\u6b3e\u3001\u5229\u606f\uff0c\u751a\u81f3\u9700\u8981\u7e73\u4ea4\u984d\u5916\u7a05\u6b3e\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u5c0d\u65bc\u5c45\u4f4f\u5728\u6d77\u5916\u7684\u696d\u4e3b\u800c\u8a00\uff0c\u638c\u63e1\u5831\u7a05\u8981\u6c42\u8207\u4e86\u89e3\u7a05\u52d9\u672c\u8eab\u540c\u6a23\u91cd\u8981\u3002<\/p>\n<h2>\u5e38\u898b\u554f\u984c (FAQs)<\/h2>\n<h3>\u975e\u5c45\u7c4d\u696d\u4e3b\u662f\u5426\u9700\u8981\u6bcf\u5e74\u63d0\u4ea4\u82f1\u570b\u5831\u7a05\u8868\uff1f <\/h3>\n<p>\u662f\u7684\uff0c\u9664\u975e HMRC \u5df2\u66f8\u9762\u660e\u78ba\u78ba\u8a8d\u60a8\u7372\u8c41\u514d\u63d0\u4ea4\u3002<\/p>\n<h3>\u6211\u7684\u79df\u52d9\u4ee3\u7406\u6703\u5e6b\u6211\u4ee3\u7e73\u82f1\u570b\u7a05\u55ce\uff1f <\/h3>\n<p>\u79df\u52d9\u4ee3\u7406\u53ef\u80fd\u6703\u6839\u64da\u300c\u975e\u5c45\u7c4d\u696d\u4e3b\u8a08\u5283\u300d\u6263\u6e1b\u7a05\u6b3e\uff0c\u4f46\u9019\u4e0d\u4e00\u5b9a\u4ee3\u8868\u5df2\u7d50\u6e05\u60a8\u6700\u7d42\u7684\u7a05\u52d9\u8cac\u4efb\u3002<\/p>\n<h3>\u4f5c\u70ba\u6d77\u5916\u696d\u4e3b\uff0c\u6211\u53ef\u4ee5\u6536\u53d6\u672a\u6263\u7a05\u7684\u5168\u984d\u79df\u91d1\u55ce\uff1f <\/h3>\n<p>\u53ef\u4ee5\uff0c\u524d\u63d0\u662f\u60a8\u7684\u7533\u8acb\u7372 HMRC \u6279\u51c6\u3002\u4e0d\u904e\uff0c\u60a8\u4ecd\u9808\u7533\u5831\u53ca\u7e73\u7d0d\u4efb\u4f55\u61c9\u7e73\u7684\u7a05\u6b3e\u3002<\/p>\n<h3>\u5982\u679c\u6211\u7684\u51fa\u79df\u7269\u696d\u51fa\u73fe\u8667\u640d\uff0c\u9084\u9700\u8981\u4ea4\u82f1\u570b\u7a05\u55ce\uff1f<\/h3>\n<p>\u79df\u52d9\u8667\u640d\u4e26\u4e0d\u81ea\u52d5\u4ee3\u8868\u8c41\u514d\u5831\u7a05\u8981\u6c42\u3002\u4e00\u822c\u60c5\u6cc1\u4e0b\uff0c\u7269\u696d\u8667\u640d\u53ef\u4ee5\u7d50\u8f49 (Carried forward)\uff0c\u4e26\u6839\u64da\u9069\u7528\u898f\u5247\u7528\u65bc\u62b5\u92b7\u672a\u4f86\u7269\u696d\u6536\u5165\u7684\u5229\u6f64\u3002<\/p>\n<h3>\u51fa\u552e\u7269\u696d\u6642\uff0c\u6211\u9700\u8981\u5206\u958b\u7533\u5831\u8cc7\u672c\u589e\u503c\u7a05\u55ce\uff1f<\/h3>\n<p>\u662f\u7684\u3002\u5982\u679c\u60a8\u662f\u975e\u5c45\u7c4d\u4eba\u58eb\u4e26\u51fa\u552e\u82f1\u570b\u7269\u696d\uff0c\u5373\u4f7f\u7121\u9700\u7e73\u7d0d\u8cc7\u672c\u589e\u503c\u7a05\uff0c\u4e00\u822c\u4ecd\u9700\u8981\u5411 HMRC \u7533\u5831\u8a72\u7b46\u4ea4\u6613\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5982\u679c\u60a8\u662f\u5c45\u4f4f\u5728\u9999\u6e2f\u4e26\u5c07\u82f1\u570b\u7269\u696d\u51fa\u79df\u7684\u696d\u4e3b\uff0c\u60a8\u5f88\u53ef\u80fd\u6703\u8a8d\u70ba\u79df\u52d9\u4ee3\u7406 (Letting Agent) \u5df2\u7d93\u70ba\u60a8\u6253\u9ede\u597d\u4e00\u5207\u3002\u4f46\u73fe\u5be6\u662f\uff0c\u5373\u4f7f\u79df\u91d1\u5df2\u7d93\u88ab\u9810\u6263\u4e86\u7a05\u6b3e\uff0c\u60a8\u7684\u82f1\u570b\u7a05\u52d9\u8cac\u4efb\u5f80\u5f80\u5c1a\u672a\u7d50\u675f\u3002 \u5927\u591a\u6578\u975e\u5c45\u7c4d\u696d\u4e3b (Non-resident landlords) \u4ecd\u5fc5\u9808\u900f\u904e\u300c\u81ea\u6211\u8a55\u4f30\u5831\u7a05\u8868\u300d(Self Assessment return) \u76f4\u63a5\u5411\u82f1\u570b\u7a05\u52d9\u6d77\u95dc\u7e3d\u7f72 (HMRC) \u7533\u5831\u5176\u79df\u91d1\u6536\u5165\u3002\u5373\u4f7f\u60a8\u7684\u4ee3\u7406\u6216\u79df\u5ba2\u5df2\u7d93\u6839\u64da\u300c\u975e\u5c45\u7c4d\u696d\u4e3b\u8a08\u5283\u300d(Non-Resident Landlord Scheme, NRLS) \u6263\u9664\u7a05\u6b3e\uff0c\u901a\u5e38\u60c5\u6cc1\u4e0b\u4f9d\u7136\u9700\u8981\u81ea\u884c\u5831\u7a05\u3002 \u975e\u5c45\u7c4d\u696d\u4e3b\u5831\u7a05\u7684\u95dc\u9375\u8981\u6c42 \u5373\u4f7f\u696d\u4e3b\u5c45\u4f4f\u5728\u6d77\u5916\uff0c\u5176\u82f1\u570b\u79df\u91d1\u6536\u5165\u4ecd\u9808\u5728\u82f1\u570b\u4ea4\u7a05\u3002\u5c31\u500b\u4eba\u800c\u8a00\uff0c\u5982\u679c\u5176\u901a\u5e38\u5c45\u4f4f\u5730 (Usual place of abode) \u4f4d\u65bc\u82f1\u570b\u5883\u5916\uff0cHMRC \u4e00\u822c\u6703\u5c07\u5176\u8996\u70ba NRLS \u4e0b\u7684\u975e\u5c45\u7c4d\u696d\u4e3b\u3002 \u8996\u4e4e\u60a8\u7684\u5177\u9ad4\u60c5\u6cc1\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u8a3b\u518a\u300c\u81ea\u6211\u8a55\u4f30\u300d\uff0c\u4e26\u7533\u5831\u60a8\u7684\u79df\u91d1\u6536\u5165\u3001\u53ef\u6263\u7a05\u958b\u652f (Allowable expenses) \u4ee5\u53ca\u4efb\u4f55\u5df2\u5f9e\u79df\u91d1\u4e2d\u9810\u6263\u7684\u7a05\u6b3e\u3002 \u300c\u975e\u5c45\u7c4d\u696d\u4e3b\u8a08\u5283\u300d\u5982\u4f55\u5f71\u97ff\u60a8\u7684\u5831\u7a05\u8868\uff1f \u5728\u300c\u975e\u5c45\u7c4d\u696d\u4e3b\u8a08\u5283\u300d\u4e0b\uff0c\u79df\u52d9\u4ee3\u7406\u901a\u5e38\u6703\u5148\u5f9e\u79df\u91d1\u4e2d\u6263\u9664\u7a05\u6b3e\uff0c\u7136\u5f8c\u624d\u5c07\u9918\u984d\u8f49\u4ea4\u7d66\u60a8\u3002\u9019\u7b46\u88ab\u6263\u9664\u7684\u7a05\u6b3e\u672c\u8cea\u4e0a\u662f\u4e00\u7a2e\u9810\u7e73\u6b3e\u9805\uff0c\u800c\u4e0d\u4e00\u5b9a\u7b49\u540c\u60a8\u6700\u7d42\u7684\u82f1\u570b\u7a05\u52d9\u7e3d\u984d\u3002 \u7576\u60a8\u586b\u5beb\u5831\u7a05\u8868\u6642\uff0c\u900f\u904e\u8a72\u8a08\u5283\u5df2\u7e73\u4ea4\u7684\u91d1\u984d\u901a\u5e38\u53ef\u4ee5\u7528\u4f5c\u62b5\u92b7\u60a8\u7684\u6574\u9ad4\u82f1\u570b\u7a05\u52d9\u8cac\u4efb\u3002\u9019\u610f\u5473\u8457\u60a8\u53ef\u80fd\u9700\u8981\u88dc\u4ea4\u984d\u5916\u7a05\u6b3e\uff0c\u6216\u8005\u6709\u6a5f\u6703\u7372\u5f97\u9000\u7a05\u3002 \u60a8\u53ef\u4ee5\u6536\u53d6\u672a\u6263\u7a05\u7684\u5168\u984d\u79df\u91d1\u55ce\uff1f \u53ef\u4ee5\u3002\u975e\u5c45\u7c4d\u696d\u4e3b\u53ef\u4ee5\u5411 HMRC \u7533\u8acb\u6279\u51c6\uff0c\u5728\u4e0d\u88ab\u9810\u6263\u7a05\u6b3e\u7684\u60c5\u6cc1\u4e0b\u6536\u53d6\u5168\u6578\u79df\u91d1\u6536\u5165\u3002\u500b\u4eba\u696d\u4e3b\u901a\u5e38\u9700\u8981\u586b\u5beb NRL1 \u8868\u683c\u4f86\u4f5c\u6b64\u7533\u8acb\u3002 \u7136\u800c\uff0c\u6536\u53d6\u5168\u984d\u79df\u91d1\u4e26\u4e0d\u4ee3\u8868\u8a72\u6536\u5165\u662f\u514d\u7a05\u7684\u3002\u60a8\u4ecd\u7136\u9700\u8981\u8a08\u7b97\u4e26\u900f\u904e\u300c\u81ea\u6211\u8a55\u4f30\u300d\u7533\u5831\u4efb\u4f55\u61c9\u7e73\u7684\u82f1\u570b\u7a05\u6b3e\u3002 \u60a8\u61c9\u8a72\u7533\u5831\u54ea\u4e9b\u6536\u5165\u8207\u958b\u652f\uff1f \u4f5c\u70ba\u6d77\u5916\u696d\u4e3b\uff0c\u60a8\u7684\u82f1\u570b\u5831\u7a05\u7fa9\u52d9\u5305\u62ec\u4e00\u4f75\u7533\u5831\u79df\u91d1\u6536\u5165\u8207\u76f8\u95dc\u7684\u53ef\u6263\u7a05\u958b\u652f\u3002 \u9019\u4e9b\u958b\u652f\u5fc5\u9808\u662f\u300c\u5b8c\u5168\u53ca\u5c08\u70ba\u300d\u71df\u904b\u79df\u52d9\u800c\u7522\u751f\u7684\u8cbb\u7528\uff0c\u4f8b\u5982\u7279\u5b9a\u7684\u7269\u696d\u7ba1\u7406\u8cbb\u3001\u7dad\u4fee\u8cbb\u53ca\u5c08\u696d\u670d\u52d9\u8cbb\u3002\u4f4f\u5b85\u7269\u696d\u696d\u4e3b\u4ea6\u9700\u6ce8\u610f\uff0c\u6309\u63ed\u5229\u606f (Mortgage interest) \u53ca\u5176\u4ed6\u8ca1\u52d9\u6210\u672c\u53d7\u7279\u5b9a\u7684\u7a05\u52d9\u6e1b\u514d\u898f\u5247\u6240\u9650\uff0c\u4e0d\u80fd\u50cf\u4e00\u822c\u53ef\u6263\u7a05\u958b\u652f\u90a3\u6a23\u76f4\u63a5\u5168\u6578\u6263\u6e1b\u3002 \u6e05\u6670\u8a18\u9304\u6536\u5230\u7684\u79df\u91d1\u3001\u958b\u652f\u53ca\u5df2\u6263\u9664\u7684\u7a05\u6b3e\uff0c\u5c07\u5927\u5927\u7c21\u5316\u60a8\u7684\u5831\u7a05\u7a0b\u5e8f\u3002 \u300c\u81ea\u6211\u8a55\u4f30\u300d\u7684\u91cd\u8981\u622a\u6b62\u65e5\u671f \u4ee5 2025\u201326 \u8ab2\u7a05\u5e74\u5ea6\u70ba\u4f8b\uff0c\u7db2\u4e0a\u63d0\u4ea4\u300c\u81ea\u6211\u8a55\u4f30\u300d\u7684\u622a\u6b62\u65e5\u671f\u70ba 2027 \u5e74 1 &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.benhams.com.hk\/zh-hk\/news\/property-advice\/do-non-resident-landlords-need-to-file-uk-tax-return\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;\u975e\u5c45\u7c4d\u696d\u4e3b\u9700\u8981\u63d0\u4ea4\u82f1\u570b\u5831\u7a05\u8868\u55ce\uff1f&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":21868,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[939],"tags":[],"class_list":["post-21863","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-property-advice"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u6d77\u5916\u696d\u4e3b\u82f1\u570b\u5831\u7a05\u9808\u77e5\uff1aNRL \u5831\u7a05\u5fc5\u8b80\u6307\u5357<\/title>\n<meta name=\"description\" content=\"\u4e86\u89e3\u6d77\u5916\u696d\u4e3b (Non-Resident Landlord) \u662f\u5426\u9700\u8981\u905e\u4ea4\u82f1\u570b\u5831\u7a05\u8868\u3001\u6d77\u5916\u696d\u4e3b\u8a08\u5283 (NRLS) \u7684\u904b\u4f5c\u6a21\u5f0f\u3001\u9808\u7533\u5831\u7684\u79df\u91d1\u6536\u5165\u8207\u53ef\u6263\u6e1b\u958b\u652f\uff0c\u4ee5\u53ca HMRC \u7684\u91cd\u8981\u5831\u7a05\u9650\u671f\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.benhams.com.hk\/zh-hk\/news\/property-advice\/do-non-resident-landlords-need-to-file-uk-tax-return\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u6d77\u5916\u696d\u4e3b\u82f1\u570b\u5831\u7a05\u9808\u77e5\uff1aNRL \u5831\u7a05\u5fc5\u8b80\u6307\u5357\" \/>\n<meta property=\"og:description\" content=\"\u4e86\u89e3\u6d77\u5916\u696d\u4e3b (Non-Resident Landlord) \u662f\u5426\u9700\u8981\u905e\u4ea4\u82f1\u570b\u5831\u7a05\u8868\u3001\u6d77\u5916\u696d\u4e3b\u8a08\u5283 (NRLS) 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\u7684\u91cd\u8981\u5831\u7a05\u9650\u671f\u3002","og_url":"https:\/\/www.benhams.com.hk\/zh-hk\/news\/property-advice\/do-non-resident-landlords-need-to-file-uk-tax-return\/","og_site_name":"Benham and Reeves Hong Kong","article_published_time":"2026-10-07T10:16:33+00:00","og_image":[{"width":500,"height":300,"url":"https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/10\/thumbnail-uk-tax-return.webp","type":"image\/webp"}],"author":"Benham and Reeves","twitter_card":"summary_large_image","twitter_creator":"@benhamandreeves","twitter_site":"@benhamandreeves","twitter_misc":{"Written by":"Benham and Reeves","Estimated reading time":"1 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