Form

Non-resident landlord: 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.

Documents

Apply online (sign in to, or set up a Government Gateway account)

Apply by post (use this version if you're an agent or if you cannot use the online form)

Details

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’s regarded as resident in the UK for tax purposes

Use the online service or fill in the form on-screen, print it off and post it to HMRC.

If you use the online form, you’ll get a reference number that you can use to track the progress of your form. To apply, you’ll need to add your Unique Taxpayer Reference number or VAT registration number to your tax account from your account homepage. You can only add a VAT registration number to a Business Tax Account.

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 does not mean that the rent is exempt from UK tax. The company must include it in any Self Assessment tax return they send.

Email HMRC to ask for this form in Welsh (Cymraeg).

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 cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Use form 64-8 - Authorising your agent to authorise HMRC to communicate with your tax representative about your tax affairs.

Use form NRL1 - Non-resident Landlords Scheme - Application to receive UK rental income without deduction of UK tax - individuals to apply to get your rental income paid without UK tax being taken off.

Use form NRL3 - Application to receive UK rental income without deduction of UK tax - non-resident trustees to apply to get your rental income paid without tax taken off.

Use form NRL4 - Application by UK letting agents registering with HMRC - Non-resident Landlords Scheme to register with HMRC as a member of the Non-resident Landlords Scheme.

Use form NRL5 - Non-resident landlord: application by UK letting agents to operate the scheme through branches 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.

Use form NRL6 - Non-resident: certificate of tax liability to be provided to non-resident landlords by UK letting agents or tenants if you’re a UK letting agent or tenant who has deducted tax from the rental income of a landlord based outside the UK.

Use form NRLY - Non-resident landlord: Annual Information Return if you’re a letting agent acting for landlords based outside the UK.

Published 30 April 2014