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Guidance

Using the Non-resident Landlords Scheme if you’re a letting agent or tenant

Read the Non-resident Landlords Scheme (NRLS) guidance notes for information about operating the NRLS if you’re a letting agent or tenant.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
18 March 2026
Show all updates

  1. Information has been added on how to apply to HMRC to receive rental income without tax deducted if you're exempt from UK tax under Sovereign Immunity.

  2. Information on how to complete forms NRL1, NRL2 and NRL3 and what happens after a form is sent to HMRC has been removed from the document What the Non-resident Landlords Scheme is. This information is now available on the NRL1, NRL2 and NRL3 form pages.

  3. A link to guidance about how to send a quarterly return for your non-resident landlord tax has been added.

  4. This guide has been updated.

  5. HM Revenue and Customs process for dealing with this scheme has recently changed and the guidance has been updated to reflect this.

  6. First published.

Documents

What the Non-resident Landlords Scheme is

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Which agents should operate the Non-resident Landlords Scheme

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Which tenants should operate the Non-resident Landlords Scheme

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Record keeping for the Non-resident Landlords Scheme

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Details

Use these notes for general guidance if you’re a letting agent or tenant about how to:

  • use the Non-resident Landlords Scheme
  • apply for approval to receive rental income with no tax deducted

The notes are not binding and do not affect any person’s rights of appeal. Neither are they a full statement of the law as it applies to the Scheme. Letting agents and tenants should refer to the relevant legislation where appropriate.

Unless it says otherwise, all statutory references are to the Taxation of Income from Land (Non-residents) Regulations 1995, SI 1995 No. 2902.

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