Non-Resident Landlords who want to receive rents without any tax deductions by tenants or letting agents, then complete and file a NRL1i form


Only the landlord can complete the form.


HMRC will want to confirm:

  • how long a landlord will live outside the UK
  • personal information, such as a National Insurance number
  • contact details
  • information about any properties rented out in the UK


Download HMRC Non-Resident Landlord Scheme forms and guidance notes for letting agents and tenants 


Joining the Non-Resident Landlord Scheme is not optional. Any landlord living outside the UK for more than six months in a tax year automatically qualifies and triggers registration with the HMRC. Landlords, letting agents tenant finders or tenants who ignore the rules could face significant fines.