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.



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.

Published 4 April 2014
Last updated 10 November 2023 + show all updates
  1. A link to guidance about how to send a quarterly return for your non-resident landlord tax has been added.

  2. This guide has been updated.

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

  4. First published.