NRL1i - Non-resident landlord scheme - Application to receive UK rental income without deduction of UK tax - individuals
- Form URL
- NRL1i (PDF, 630(KB))
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
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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