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.
Certificate of tax liability to be provided to non-resident landlords by UK letting agents or tenants (NRL6)
Ref: NRL6 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/BusinessTax_iForms/1.0/NRL6&template=NRL6_en_0.4.xdp
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 HM Revenue and Customs audit purposes.
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Related forms and guidance
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.