Personal tax – form

Non-resident landlord: application to receive UK rental income without deduction of UK tax - individuals (NRL1i)

Use form NRL1i to apply to get your rental income paid without UK tax being taken off.

Document

Detail

Use form NRL1i to apply to get your UK rental income paid without deduction of UK tax. This applies if you are an individual landlord of a UK property and normally live outside the UK. Normally, a letting agent or tenant deducts tax when paying rent to a UK landlord who usually lives outside the UK. The rent is not exempt from UK Income Tax and we may ask you to complete a UK Self Assessment tax return. Note: You may experience problems accessing the form if you use Google Chrome as your browser, this is being investigated.

Get the right software

This form is interactive (one that you complete on screen) and you must use Adobe Reader to compete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

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

NRL2i - 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.

NRL3i - 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.

NRL4i - 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.