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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 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 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.
Read the Non-resident Landlords Scheme (NRLS) guidance notes for information about operating the NRLS if you’re a letting agent or tenant.
HMRC-commissioned research explored letting agents’ experiences of operating the Non-Resident Landlord 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 service or the postal form to register with HMRC as a member of the Non-resident Landlords Scheme.
Don’t include personal or financial information like your National Insurance number or credit card details.
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