Non-resident landlord scheme
Services
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Use the online service or the postal form to register with HMRC as a member of the Non-resident Landlords Scheme.
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Use the online form service or postal form (NRLY) if you're a letting agent acting for landlords based outside the UK.
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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.
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If you're a letting agent, use the online forms service to register or to operate the Non-resident Landlords (NRL) Scheme through branches.
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Use the online service if you're a company or trustee applying to receive UK rental income without deduction of UK tax.
