Form

Certificate of tax liability to be provided to non-resident landlords by UK letting agents or tenants (NRL6)

Use form NRL6 if you're a UK letting agent or tenant who has deducted tax from the rental income of a landlord based outside the UK.

Documents

Certificate of tax liability to be provided to non-resident landlords by UK letting agents or tenants (NRL6)

Details

Use form NRL6 if you’re a UK letting agent or tenant who has deducted tax from the rental income of a landlord based outside the UK. You must give the certificate to the landlord and keep a copy for HMRC audit purposes.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

64-8 - Authorising your agent
Use form 64-8 to authorise HMRC to communicate with your tax representative about your tax affairs.

NRL1 - Non-resident landlord scheme - Application to receive UK rental income without deduction of UK tax - individuals
Use form NRL1 to apply to get your rental income paid without UK tax being taken off.

NRL2 - Application to receive UK rental income without deduction of UK tax – companies
Use form NRL2 to apply to get your UK rental income without tax taken off.

NRL3 - Trusts and estates: apply to get UK rental income without deduction of UK tax - non-resident trustees
Use form NRL3 to apply to get your rental income paid without tax taken off.

NRL4 - Application by UK letting agents registering with HMRC - Non-resident Landlords Scheme
Use form NRL4 to register with HMRC as a member of the NRL Scheme.

NRL5 - Non-resident landlord: application by UK letting agents to operate the scheme through branches
Use form NRL5 if you’re a letting agent with different branches and you want each branch to be separately responsible for operating the Non-resident Landlords Scheme (NRL)

Non-resident landlord: Annual Information Return (NRLY)
Use form NRLY if you’re a letting agent acting for landlords based outside the UK.

Published 29 January 2007
Last updated 27 June 2018 + show all updates
  1. The link to form NRL6 has been updated.

  2. First published.