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Use form NRL1 if you are an individual non-resident landlord who wants to apply to receive UK rental income with no UK tax deducted.
See how to work out the tax relief for individual landlords and assess the impact of the finance cost restriction from 6 April 2017.
Find out how tenants and letting agents in the UK pay tax on behalf of landlords abroad under the Non-resident Landlord (NRL) Scheme.
Read the Non-resident Landlords Scheme (NRLS) guidance notes for information about operating the NRLS if you’re a letting agent or tenant.
Use form NRL2 if you're a non-resident company landlord who wants to receive UK rental income without deduction of UK tax.
Use these forms to send a quarterly return by post if you're acting on behalf of landlords based outside the UK.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
Use form NRL3 if you are a trustee of a non-resident trust that wants to apply to receive UK rental income with no UK tax deducted.
Guidance for letting agents and tenants on their obligations under the non-resident landlord (NRL) scheme.
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