We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
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 NRL1 if you are an individual non-resident landlord who wants to apply to receive UK rental income with no UK tax deducted.
Use the online form service or postal form (NRLY) if you're a letting agent acting for landlords based outside the UK.
Guidance and forms for non-resident landlords who live overseas and receive income from letting out a property in the UK.
Use the online service or the postal form to register with HMRC as a member of the Non-resident Landlords Scheme.
If you're a letting agent, use the online forms service to register or to operate the Non-resident Landlords (NRL) Scheme through branches.
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.
Find out how tenants and letting agents in the UK pay tax on behalf of landlords abroad under the Non-resident Landlord (NRL) Scheme.
Find forms, guidance and information bulletins for non-resident landlords.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).