Non-resident landlord: application to have UK rental income without deduction of UK tax - individuals (NRL1)
Use the online service or postal form to apply to get your rental income paid without UK tax being taken off.
Ref: NRL1 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/BusinessTax_iForms/1.0&template=NRL1_en_0.6.xdp
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 (sign in or set up a Government Gateway account)
- fill in form on-screen, print and post 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.
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.
Before you start
The postal form is interactive (one that you fill in on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.
HMRC are creating new versions of their forms that don’t 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
- using Adobe Reader you can open the form
If the form still doesn’t open, then contact the Online Services helpdesks for more help.
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.
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 - Application to receive 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 Non-resident Landlords (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 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.
NRLY - Non-resident landlord: Annual Information Return
Use form NRLY if you’re a letting agent acting for landlords based outside the UK.