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
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.