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.
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.
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.