Non-resident landlord: application to receive UK rental income without deduction of UK tax - companies (NRL2)
Use the online forms service to apply to get your UK rental income without tax taken off.
Ref: NRL2 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/BusinessTax_iForms/1.0&template=NRL2_en_0.6.xdp
If you’re a company and want to apply to get UK rental income paid without deduction of UK tax, and the company is a landlord of a UK property which:
- has no place of business in the UK
- is incorporated outside the UK unless it is regarded as resident in the UK for tax purposes
- use the online service (sign in to, or set up a Government Gateway account)
- fill in the form on-screen, print it off and post it to HM Revenue and Customs
If you use the online form, you’ll get a reference number that you can use to track the progress of your form.
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.
Normally, a letting agent or tenant deducts tax when paying rent to a landlord who usually lives outside the UK. This doesn’t mean that the rent is exempt from UK tax. The company must include it in any Self Assessment tax return they send.
Before you start the postal form
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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 we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
64-8 - Authorising your agent
Use form 64-8 to authorise HM Revenue and Customs (HMRC) to communicate with your tax representative about your tax affairs.
NRL1 - Non-resident Landlords 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.
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 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.
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.