Non-resident landlords and UK property
Applying to HMRC on form NRL1 lets a non-resident individual landlord receive UK rent gross. What you need to show and how long approval takes.
Short answer
An individual landlord applies using form NRL1i, giving details of the property, tenancy and tax history. HMRC approves the application if UK tax affairs are up to date or the landlord has never had a UK tax liability, then notifies the agent or tenant to pay gross.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityAn individual landlord applies using form NRL1i, giving details of the property, tenancy and tax history. HMRC approves the application if UK tax affairs are up to date or the landlord has never had a UK tax liability, then notifies the agent or tenant to pay gross.
Completing the application
After approval
The form asks for your name, overseas address, National Insurance number if you have one, details of each UK property let, and the name and address of your letting agent or tenant. Separate forms exist for individuals, companies and trustees.
HMRC checks whether your Self Assessment returns are up to date and whether you have any outstanding UK tax debts. First-time landlords with no UK tax history are usually approved without difficulty.
HMRC writes to you and separately to your agent or tenant confirming gross payment status. The agent should stop withholding tax from the next rent payment onwards; it is not automatically backdated to cover deductions already made.
Approval does not remove the obligation to report rental income on a Self Assessment return each year. It only changes the cash flow timing of when the tax is actually paid over to HMRC.
Our fixed monthly packages for a UK limited company start at £89 plus VAT and run to £169 and £289 plus VAT as bookkeeping, VAT, payroll and reporting are added. One-off filings are sold at fixed prices, and the Companies House fees we pay for you are charged at cost with no VAT added. Overseas owners are quoted on exactly the same published prices as UK-resident clients.
Rates, thresholds and deadlines here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
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We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
HMRC typically takes a few weeks, though it can be longer at busy times of year.
Approval can be refused or withdrawn until the tax affairs are put in order.
No, you can apply yourself, though many landlords ask their accountant or letting agent to handle it.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
Yes. You can ask a straightforward initial question without charge. Calculations, filings, written advice, planning and HMRC correspondence are scoped and quoted before work begins.
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Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
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