To get your UK rental income paid without deduction of UK tax if you’re an individual landlord of a UK property and normally live outside the UK, you can:
use the online service
fill in form on-screen, print and post to HMRC
To apply online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.
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.
Usually, a letting agent or tenant deducts tax when they pay rent to a UK landlord who lives outside the UK. The rent is not exempt from UK Income Tax and HMRC will ask you to fill in a UK Self Assessment tax return.
HMRC are creating new versions of their forms that do not depend on Adobe Reader. Whilst this work is in progress the following methods can be used to ensure the form will download or open in Adobe Reader:
whatever browser you are using, review your settings to make Adobe Reader the default program for opening PDF documents
Windows users should right click on the form link then select ‘Save target as’ or ‘Save link as’
Mac users should right click on the form link then select “Save linked file as”
save the form - the recommended place is in the documents folder