No, the rent abroad would not be considered an expense you could claim. You need to register with HMRC to pay the tax or you would make the tenant/agent liable to pay it.
It depends how long you are going overseas for and what the respective tax rates are in each country. If you will be out of the country for more than a full tax year then I think you can declare yourself non-resident for UK tax before you leave, and then after a full tax year expired you no longer have to pay UK tax on the UK rental, but you then have to consider the tax laws in the country you will be living in, and you may have to declare it there and pay tax on it there instead.
Thanks for your reply.
Yes, I am intending being away from the UK for 1 year and perhaps even longer and realise that that will come under non-resident. Perhaps I should call the tax office for information concerning this?
definitely speak to the tax office! but it is one tax year, not one calendar year, so the timing is important. you need to leave before April 5 so you are abroad when April 6 comes round, then until the following April 5 is one tax year. i.e. if you left today then the clock would only start ticking from April 6 and one year would be up by April 5 2024.
You are definitely subject to uk tax as as a non resident. There is likely to a double taxation agreement in place which means you dont pay twice but depends where you will be resident. Definitely get tax advice.
I am non-resident landlord. I’ve registered as such with HMRC using the NRL1 form. I pay UK tax on my rental profit. As I live in France, which has a dual taxation agreement with the UK, I get a full credit for the tax paid and then pay any balance of tax owing in France.
Even you are non-resident you still have to submit a UK tax return for UK sourced income. (Unless you are a careless ex Chancellor of course).