Collection

Non-resident landlords forms

Forms and guidance for non-resident landlords.

Published 15 October 2014

• From: HM Revenue & Customs

Forms

1. Non-resident landlord: application to have UK rental income without deduction of UK tax - individuals (NRL1)
   • 18 August 2014
   • Form
2. Non-resident landlord: receive UK rental income without deduction of UK tax - companies (NRL2)
   • 30 April 2014
   • Form
3. Trusts and estates: apply to get UK rental income without deduction of UK tax - non-resident trustees (NRL3)
   • 8 May 2014
   • Form
4. Non-resident landlord: application by UK letting agents to register for the Non-resident Landlords Scheme (NRL4)
   • 30 April 2014
   • Form
5. Non-resident landlord: application by UK letting agents to operate the scheme through branches (NRL5)
   • 30 April 2014
   • Form
6. Certificate of tax liability to be provided to non-resident landlords by UK letting agents or tenants (NRL6)
   • 27 June 2018
   • Form
7. Non-resident landlord: annual information return (NRLY)
   • 12 April 2016
   • Form

Online forms

1. Non-resident landlords: company or trustee application to have UK rental income without deduction of UK tax
   • 22 December 2015
   • Form
2. Non-resident landlords: letting agents application to register and to operate the scheme through branches
   • 22 December 2015
   • Form

Guidance

1. Non-resident landlord: guidance for letting agents and tenants on Non-resident Landlords Scheme
   • 9 May 2016
   • Guidance

Published 15 October 2014