Form

Trusts and estates: apply to get UK rental income without deduction of UK tax - non-resident trustees (NRL3)

Use the online service or the postal form to apply to get your rental income paid without tax taken off.

Documents

Apply online (sign in using Government Gateway)

Apply by post

Details

Use the online service or the postal form to apply to get your rental income paid without tax taken off. You can:

  • use the online service
  • use the postal form - use this version if you’re an agent or if you cannot use the online 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.

Use the postal 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.

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

Before you start

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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.

64-8 - Authorising your agent
Use form 64-8 to authorise HMRC to communicate with your tax representative about your tax affairs.

NRL1 - Application to receive UK rental income without deduction of UK tax - individuals
Use form NRL1 to apply to get your rental income paid without UK tax being taken off.

NRL2 - 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.

NRL4 - Application by UK letting agents registering with HMRC - Non-Resident Landlords Scheme
Use form NRL4 to register with us as a member of the Non-resident Landlords Scheme.

NRL5 - Non-resident landlord: application by UK letting agents to operate the scheme through branches
Use form NRL5 if you’re a letting agent with different branches and you want each branch to be separately responsible for operating the Non-resident Landlords Scheme (NRL).

NRL6 - Non-resident: certificate of tax liability to be provided to non-resident landlords by UK letting agents or tenants
Use form NRL6 if you’re a UK letting agent or tenant who has deducted tax from the rental income of a landlord based outside the UK.

NRLY - Non-resident landlord: Annual Information Return
Use form NRLY if you’re a letting agent acting for landlords based outside the UK.

Published 8 May 2014