Trusts and Estates: apply to get UK rental income without deductions of UK tax if you are a non-resident trustee (NRL3)

Use the online service or the postal form if you are a trustee and want to apply to get your rental income paid without tax taken off.


Apply online (sign in using Government Gateway)

Apply by post


If you are a trustee who normally lives outside of the UK and want to apply for your UK rental income to be paid without the deduction of UK tax you can either use the:

  • online service
  • postal form

To apply online you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you apply.

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 printed NRL3 form.

You must use the postal form if you:

  • are an agent
  • cannot use the online service

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start the postal form

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so you should gather all your information together before you start to fill it in.

Published 8 May 2014