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NRL1i - Non-resident landlord scheme - Application to receive UK rental income without deduction of UK tax - individuals

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pdf icon NRL1i (PDF, 630(KB))
Description

Use this form to apply to get your UK rental income paid without deduction of UK tax. This applies if you are an individual landlord of a UK property and normally live outside the UK. Normally, a letting agent or tenant deducts tax when paying rent to a UK landlord who usually lives outside the UK. The rent is not exempt from UK Income Tax and we may ask you to complete a UK Self Assessment tax return.

If you're a landlord who normally lives outside the UK, use form NRL1i to apply to get your rental income paid without UK tax being taken off

Related forms

64-8 - Authorising your agent
Use form 64-8 to authorise HMRC to communicate with your tax representative about your tax affairs
NRL2i - Application to receive UK rental income without deduction of UK tax – companies
If your company is based outside the UK, use form NRL2 to apply to get your UK rental income without tax taken off
NRL3i - Application to receive UK rental income without deduction of UK tax - non-resident trustees
If you're a trustee based outside the UK, use form NRL3 to apply to get your rental income paid without tax taken off
NRL4i - Application by UK letting agents registering with HMRC - Non-Resident Landlords Scheme
If you're a letting agent, use form NRL4 to register with us as a member of the Non-resident Landlords Scheme.

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