Private renting as a tenant - repairs, rent increases and arrears, settling disputes, deposits and your rights and responsibilities
Non-resident landlord: application to have UK rental income without deduction of UK tax - individuals (NRL1)
Use the online service or postal form to apply to get your rental income paid without UK tax being taken off.
Non-resident landlord: annual information return (NRLY)
Use the online form service or postal form (NRLY) if you're a letting agent acting for landlords based outside the UK.
Non-resident landlord: receive UK rental income without deduction of UK tax - companies (NRL2)
Use the online forms service to apply to get your UK rental income without tax taken off.
Non-resident landlord: application by UK letting agents to register for the Non-resident Landlords Scheme (NRL4)
Use the online forms service to register with HMRC as a member of the Non-resident Landlords Scheme.
Guidance and regulation
- Tax relief for residential landlords: how it's worked out
- Paying tax on rent to landlords abroad
- Non-resident landlord: guidance for letting agents and tenants on Non-resident Landlords Scheme
- Non-resident landlord scheme: information for letting agents and tenants, version 7
- Non-resident landlord scheme: information for letting agents and tenants, version 6
News and communications
Policy papers and consultations
- Changes to taxing gains made by non-residents on UK immovable property
- Clarification to finance costs restriction for landlords