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Use the online service or postal form to apply to get your rental income paid without UK tax being taken off.
Call or write to HMRC to register for the Non-resident Landlord (NRL) scheme or for help if you live outside the UK but have rental property there
Find out how tenants and letting agents in the UK pay tax on behalf of landlords abroad under the Non-resident Landlord (NRL) Scheme.
Use the online form service or postal form (NRLY) if you're a letting agent acting for landlords based outside the UK.
Read the Non-resident Landlords Scheme (NRLS) guidance notes for information about operating the NRLS if you’re a letting agent or tenant.
Use the online forms service or postal form if you're a letting agent with branches and want each branch to be separately responsible for operating the Non-resident Landlords Scheme.
Guidance for letting agents and tenants on their obligations under the non-resident landlord (NRL) scheme.
Use the online service or the postal form to register with HMRC as a member of the Non-resident Landlords Scheme.
Guidance and forms for non-resident landlords who live overseas and receive income from letting out a property in the UK.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
If you're a letting agent, use the online forms service to register or to operate the Non-resident Landlords (NRL) Scheme through branches.
Apply to get your UK rental income without tax taken off.
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.
HMRC-commissioned research explored letting agents’ experiences of operating the Non-Resident Landlord Scheme.
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