NRL1 Form: How to Apply to Receive UK Rent Without Tax Deducted
Your letting agent won't pay you gross rent without an HMRC approval notice naming their agency. That approval comes through Form NRL1 — and until it arrives, they're legally required to withhold 20% of your net rental income every quarter.
What Form NRL1 Does
Form NRL1 is the application for individual non-resident landlords to receive UK rental income without basic-rate tax being deducted at source. It doesn't make your rent tax-free — it shifts the collection mechanism from quarterly withholding by your agent to annual self-declaration on your tax return.
HMRC processes NRL1 applications through its Charities, Savings and International division. There's no fee to apply.
Two Submission Routes
Online via Government Gateway: You complete the form digitally through HMRC's online portal. This requires a Government Gateway account, and overseas landlords may need to navigate identity verification steps designed primarily for UK residents.
There's one significant restriction: if you want to authorise a tax agent to act on your behalf using Form 64-8, you cannot use the online route. The application must go by post instead.
Print and post: You complete the form on-screen via GOV.UK, print it, physically sign it, and post it to HMRC Charities, Savings and International 1, BX9 1AU, United Kingdom. This route works for everyone, including those submitting Form 64-8 alongside their application.
What You Need to Provide
The NRL1 form requires your Unique Taxpayer Reference (UTR), your National Insurance number (if you have one), your principal overseas residential address, and details of each UK property you're letting. You'll also need the name and address of your UK letting agent or, if you let directly, your tenant's details.
If you don't already have a UTR, you'll need to register for Self Assessment with HMRC first. This is a separate process and can itself take several weeks, so factor that into your timeline.
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When to Apply
You can submit Form NRL1 up to three months before your departure date. Applying early can reduce the period of withholding. The NRL8 states the effective date, usually the first day of the quarter in which HMRC received your application; tax properly withheld and remitted before that date cannot be refunded by your agent and must be claimed through your annual Self Assessment return.
For landlords already living abroad who haven't yet applied, submit as soon as possible. The approval is normally backdated to the first day of the NRLS quarter in which HMRC received your application (quarters run April–June, July–September, October–December, January–March).
Processing Times and What Happens Next
Most NRL1 applications are processed within 2–4 weeks, though HMRC provides no statutory guarantee. On approval, HMRC issues a formal approval notice (NRL8) containing a unique reference number. Crucially, this notice is sent to both you and your letting agent — the agent needs their copy before they can stop withholding.
HMRC may refuse your application if the information is incorrect or it is not satisfied you will follow your UK tax obligations. A refusal notice explains how to appeal; the appeal should be made in writing within 90 days.
The Agent-Specific Catch
The NRL8 approval notice names a specific letting agent. If you change agents, the new agency has no authority to pay you gross — they must restart withholding until HMRC issues a fresh approval notice directed to them. This catches many landlords who assume their approval follows them between agencies.
After Approval: Your Filing Obligations Continue
Receiving rent gross means you take on the full responsibility for declaring and paying tax through your annual return. You'll file SA100, SA105 (UK property), and SA109 (residence pages). HMRC's free online service doesn't support SA109, so you'll need either commercial software or a paper return.
Our Non-Resident Landlord Scheme guide includes a pre-departure timeline that maps the NRL1 application alongside your P85, consent-to-let notification, and deposit protection obligations — so nothing falls through the gap between deciding to let and actually receiving your first gross rent payment.
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