PIM4860 - Application to receive UK rent gross

Conditions

Non-resident landlords can apply to HMRC to receive their rent gross (ie with no tax deducted) if:

  • their UK tax affairs are up to date, or
  • they have not had any UK tax obligations before they applied, or
  • they do not expect to be liable to UK income tax for the year in which they apply, or
  • they are not liable to pay UK tax because they have Sovereign Immunity from UK taxation (these persons are generally foreign Heads of State, governments or government departments) - see INTM860100 etc.

Non-resident landlords who are eligible to apply can do so at any time. This includes applying before they have left the UK or before the letting has started.

What forms must non-resident landlords fill in?

Non-resident landlords can apply to receive their rent gross using:

  • form NRL1 if they are individuals
  • form NRL2 if they are companies
  • form NRL3 if they are trustees
  • a letter (if they are immune by sovereign status).

Application forms are available from HMRC’s website on the page Forms for non-resident landlords

Where are the forms sent?

Non-resident landlords must send their applications to HMRC at:

Charities, Savings and International 1

HM Revenue and Customs

BX9 1AU

HMRC may refuse a non-resident landlord’s application to receive rent gross if:

  • We are not satisfied that the information provided in the application is correct; or
  • We are not satisfied that the non-resident landlord will comply with its UK tax obligations.

HMRC may also withdraw approval previously given if in their view the non-resident landlord has not met the conditions for authorisation. See PIM4880 for more on refusal and withdrawal of authorisation to receive rent gross.