Overseas landlords · updated October 2026
The NRL1 form: how to get your London rent paid in full
The NRL1 form is how an individual landlord living abroad asks HMRC for rent to be paid without tax deducted.
Here is what to have ready, which route to use, and what happens after you apply.
01 · What it does
What the NRL1 form changes
Under the Non-Resident Landlord scheme, your letting agent must take basic-rate tax off your rent unless HMRC tells them not to.
NRL1 is how you ask HMRC to tell them not to.
If HMRC approves it, your agent pays your rent in full and you settle any UK tax through Self Assessment.
02 · Before you start
What to have ready
HMRC asks you to gather four things before you start (HMRC).
No UTR or National Insurance number? You can still apply; HMRC asks for them only if you have them.
03 · Choose your route
Online or by post
Apply online if you are applying for yourself.
If a UK accountant or tax agent will act for you, use the paper form and send form 64-8 with it to authorise them.
You must sign a paper NRL1 yourself.
04 · Step by step
Six steps to rent paid gross
Most of the work is gathering details; the form itself is short.
Keep your agent informed at each step so nothing is deducted by mistake.
05 · After you apply
What happens next
HMRC sends approval notices with an approval reference number.
Each notice gives the date from which rent should be paid without tax deducted, usually the first day of the quarter in which HMRC received your application.
HMRC approves after an initial check and may check further later, so answer any follow-up letters promptly.
HMRC does not publish a processing time.
06 · Avoid these
Common mistakes with NRL1
These are the slips that cost overseas landlords time.
Companies use NRL2 and trustees NRL3; see the Non-Resident Landlord scheme guide.
FAQ · NRL1 form
Questions, answered
What owners, buyers and parents abroad ask us first.
Sources · every fact on this page
Where the facts come from
General information, not tax or legal advice. Rules change, so check the official source or a qualified adviser before you act.