Non-resident landlord: application by UK letting agents to operate the scheme through branches (NRL5)
Use the online forms service or the postal form 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).
Ref: NRL5 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/BusinessTax_iForms/1.0&template=NRL5_en_0.5.xdp
If you’re a letting agent with different branches and you want each branch to be separately responsible for operating the NRL Scheme and if your branches act for an average of 5 or more non-resident landlords, you can:
- use the online service (you’ll need to log in to your tax account)
- fill in the form on-screen, print it off and post it to HM Revenue and Customs (HMRC)
Please use the postal version of this form if you need to authorise an agent to act on your behalf. Fill in the 64-8 Agent Authorisation form and post it with your Non-resident landlord application form.
Before you start
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you start to fill it in.
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.
NRL6 - Non-resident: certificate of tax liability to be provided to non-resident landlords by UK letting agents or tenants
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.
Non-resident landlord: Annual Information Return (NRLY)
Use form NRLY if you’re a letting agent acting for landlords based outside the UK.