Form

Non-resident landlords: company or trustee application to have UK rental income without deduction of UK tax

Use the online service if you're a company or trustee applying to receive UK rental income without deduction of UK tax.

Documents

Apply online (sign in with Government Gateway)

Details

Who can use the online service

If you’re a company or a trustee use the online service (you’ll need to log in to your tax account).

Apply to get UK rental income paid without deduction of UK tax if the company is a landlord of a UK property and it:

  • 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

If you can’t use the online forms service

Please use these postal versions 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.

If you’re a company, use postal form NRL2, if you’re a trustee, use postal form NRL3.

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 or trustee must include it in any Self Assessment tax return they send.

Published 22 December 2015