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

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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.