Apply as an individual to receive UK rental income without UK tax deducted
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.
A letting agent or tenant normally deducts tax when they pay rent for a UK property to a landlord who lives outside the UK.
Before you start
There are notes on the application form that explain how to fill it in. You should also read the following information to help you fill in the form.
Address
You should include your principal residential address on the form. HMRC will accept a correspondence address instead of a principal residential address if you can only provide a ‘care of’ or ‘PO Box’ address. You should attach an explanation of why you’ve not given your principal residential address to the form.
If you have a principal residential address but it is not a postal address, you should provide both the:
- principal residential address
- correspondence address
Unique Taxpayer Reference (UTR) and National Insurance number
When completing the form you should provide:
- your UTR, if known
- your National Insurance number, if you have one
- the reference number for the letting agent that handles your UK rental income, if applicable
How to apply
Do not use the online service if you want to authorise a tax agent to act on your behalf. Fill in the Authorising your agent (64-8) form and send it to HMRC with your print and post form.
Apply online
To apply online, you’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.
If you cannot use the online service
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Get all of your information together before you start. You will fill this form in on-screen and you cannot save your progress.
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Fill in form NRL1.
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Sign the form (the form must be signed by the non-resident landlord).
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Print and post it to HMRC, using the postal address shown on the form.
This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
Email HMRC to ask for the form in Welsh.
After you’ve applied
HMRC will normally approve your application if:
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the application form is complete and correct
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we are satisfied that you will follow all your UK tax obligations
HMRC will approve applications after an initial check. Applications will be checked later in more detail. We may ask you to supply more information after your application is checked. Failure to provide extra information may result in the withdrawal of approval. You can read about the withdrawal of approval in the non-resident landlord scheme guidance.
Notification of approval
HMRC will send a notice of approval to either you, or your tax agent where we hold written authority to do so.
HMRC will also send a separate notice to any tenants or letting agents named on the application form, authorising them to pay rental income without deducting tax.
These notices will show an approval reference number.
All notices will give the date from when rental income should be paid without deducting tax. The date will usually be on the first day of the quarter in which the application was received.
Refusal of applications
HMRC may refuse your application if we are not satisfied that:
- the information given in the application is correct
- you will follow all your UK tax obligations
We will send a notice if we refuse your application. The notice will explain how to appeal against the refusal. You should appeal in writing within 90 days of the date of the notice. If the appeal cannot be settled by agreement between both parties, an independent appeal tribunal will hear it.