Personal tax – form

Non-resident landlord: application by UK letting agents to register for the Non-resident Landlords Scheme (NRL4i)

Use the online forms service to register with HM Revenue and Customs (HMRC) as a member of the Non-resident Landlords Scheme.

Documents

Detail

To register with HMRC as a member of the Non-resident Landlords (NRL) Scheme, you can:

  • 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 HMRC

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.

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 you should gather all your information together before you start to fill it in.

NRL1i - Non-resident landlord scheme - Application to receive UK rental income without deduction of UK tax - individuals
Use form NRL1i to apply to get your rental income paid without UK tax being taken off.

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.

NRL6 - Non-resident Landlords Scheme - certificate of tax liability to be provided to non-resident landlords by UK letting agents or tenants
Use form NRL6 if you have deducted tax in the year, you must provide the landlord with a certificate of tax liability by using form NRL6.

NRLY - Non-resident Landlords Scheme - Annual Information Return
Use form NRLY If you’re a letting agent acting for landlords based outside the UK, or a tenant you must complete an Annual Information Return.