Non-resident landlords: company or trustee application to have UK rental income without deduction of UK tax
Use the online service if you're a company or trustee applying to receive UK rental income without deduction of UK tax.
Documents
Details
If you鈥檙e a company or a trustee use the online service.
To apply online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.
Apply to get UK rental income paid without deduction of UK tax if the company is a landlord of a UK property and it:
- has no place of business in the UK
- is incorporated outside the UK unless it is regarded as resident in the UK for tax purposes
Email HMRC to ask for this form in Welsh (Cymraeg).
If you can鈥檛 use the online forms service
Please use these postal versions if you need to authorise an agent to act on your behalf. Fill in the 64-8 Agent Authorisation form and post it with your Non-resident landlord application form.
If you鈥檙e a company, use postal form NRL2, if you鈥檙e a trustee, use postal form NRL3.
Normally, a letting agent or tenant deducts tax when paying rent to a landlord who usually lives outside the UK. This doesn鈥檛 mean that the rent is exempt from UK tax. The company or trustee must include it in any Self Assessment tax return they send.