Registering with HMRC
Registration is done online using form SA1, or via the NRL1 process for landlords who apply for gross payment at the same time. HMRC issues a Unique Taxpayer Reference by post, which can take several weeks to reach an overseas address.
Landlords already registered for other reasons, such as an existing UTR from prior UK income, do not register again but simply add the property pages and residence pages to their existing return.






