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HMRC internal manual

International Manual

The Non-resident Landlords Scheme: How non-resident landlords can apply to get their UK rent paid gross


Non-resident landlords can apply to HMRC to receive their rent gross if:

  • their UK tax affairs are up to date, or
  • they have not had any UK tax obligations before they applied, or
  • they do not expect to be liable to UK income tax for the year in which they apply, or
  • they are not liable to pay UK tax because they have Sovereign Immunity from UK taxation (these persons are generally foreign Heads of State, governments or government departments)  See INTM860100 etc.

Non-resident landlords who are eligible to apply can do so at any time. This includes applying before they have left the UK or before the letting has started.

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What forms must non-resident landlords fill in?

Non-resident landlords can apply to receive their rent with no tax deducted using:

  • form NRL1 if they are individuals
  • form NRL2 if they are companies
  • form NRL3 if they are trustees
  • a letter (if they are immune by sovereign status).

Application forms are available from HMRC’s website, HMRC Enquiry Centres and Personal Tax International.

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Where are the forms sent?

Non-resident landlords must send their applications:

  • to Personal Tax International, or
  • in trust cases, to HMRC Trusts, or
  • (in the case of most civil servants) to Public Department 1.