Nrl1 Form PDF Details

When individuals residing outside the United Kingdom possess property within its borders that they rent out, navigating the fiscal implications becomes an essential exercise in compliance and optimisation. The NRL1 form emerges as a crucial document in this equation, designed specifically for non-resident individuals seeking to have their UK rental income paid without the deduction of UK tax at source. It's important to note, however, that gaining approval through this form does not exempt the rental income from UK tax entirely. Rather, it requires individuals to declare this income through a Self-Assessment Tax Return as mandated by HM Revenue & Customs (HMRC). This process, detailed for individual landlords, contrasts with the paths available to corporate entities or trusts, who must refer to forms NRL2 and NRL3, respectively. The form itself not only solicits basic personal information and details regarding the UK property in question but also mandates declarations about the individual's tax compliance and expectations regarding their tax liability. Beyond the immediate procedural requirements, the form subtly underscores the importance of maintaining an accurate and current understanding of one's tax obligations in the UK, alongside the potential need for consultation with tax advisors. As such, while the NRL1 form stands as a bridge to fiscal efficiency for non-resident landlords, it also serves as a touchpoint in the broader landscape of tax compliance and responsibility.

QuestionAnswer
Form NameNrl1 Form
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other namesPostcode, Nottingham, Llanishen, nrl1

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N ON-RESID ENT LAND LORD S - IND IVID UALS

Application by a non-resident individual to receive UK rental income gross

About this form

An individual whose usual place of abode is outside the UK can use this form to apply to have his or her UK rental income paid without deduction of UK tax.

Approval of the application does NOT make the rent exempt from UK tax. The individual must include the rent in any Self Assessment Tax Return HM Revenue & Customs sends.

Use this form only if you are an individual.

A company should use form NRL2, and a trustee should use form NRL3.

Use the Guidance N ot es for form N RL1 to help you complete this form . If you need more space attach a separate sheet .

Send your completed form to HM Revenue & Customs Centre for Non-Residents at the address on page 3. The phone number for enquiries is

0151 472 6208 or 6209 (or if calling from outside the UK +44 151 472 6208 or 6209). But if your main HM Revenue & Customs office is either Public Department 1 or South Wales Area, (for example, Crown Servants) send the completed form to that office, at the address on page 3. The phone numbers for enquiries are PD1 029 20 325048 (or if calling from outside the UK +44 29 20 325048) and South Wales Area 029 20 325363 (or if calling from outside the UK +44 29 20 325363).

If you have filled in a form NRL1 before, tick here.

About you

Help us by using CAPITAL LETTERS throughout . If your writing is unclear it may delay our dealing with your application.

1 Your title (M r, M rs, M iss, M s or other)

5Correspondence address, if applicable (see Guidance Note 2)

Address

Count ry

6Give below the name of the UK HM Revenue & Customs office you last dealt with.

7If you

have a UK tax reference, or

fill in a Self Assessment Tax Return

please show the reference here.

8If you have a National Insurance number, please show it here.

9Details of your tax adviser or other person (if any) whom you wish us to contact about the information on this form.

Full name

Address

Country

2Your surname/ family name

3Your forename(s)/ given name(s)

Telephone number

Fax number

E-mail address

4Your residential address overseas (see Guidance N ote 2)

Address

Count ry

NRL1

11

Reference

If you want us to discuss your other UK tax affairs with your tax adviser and send them copies of

Self Assessment statements of account, please

 

• tick this box, and

 

enclose a completed form 64-8, available from any HM Revenue & Customs office or from www.hmrc.gov.uk/ individuals/ fgcat- agentauthorisation.shtml

IM S 08/ 05

10If you have a UK letting agent, give their name and address here. If you don’t have one, give the name and

address of your tenant.

Tick this box if you have other agents and tenants from whom you wish to receive rental income with no tax deducted. Then write their details on another sheet of paper and attach it to this form .

The details given below are for my

( one box only)

letting agent

tenant

Full name

Address

Postcode

18If you have any other UK sources of income besides rent, please give brief details of them below.

Source

Gross amount

 

received each year

 

 

Letting agent’s e-mail address (if appropriat e)

Please tell us immediately if these details change in any way (see Guidance N ot e 3). You don’t have to fill in another NRL1.

11Please show the reference number that was given to your letting agent/ tenant when they registered with HM Revenue & Customs.

HM Revenue & Cust oms reference number (beginning N A or N T)

12When did your UK rental income business start?

(See Guidance N ot e 4)

//

13What is your nationality?

14What is your date of birth?

//

15How long do you plan to be outside the UK?

16If you have ever lived in the UK, on what date did you leave?

//

17Do you consider that you are entitled to UK personal tax allowances? (Please read Guidance N ot e 5 before you reply.)

( one box only)

Yes

 

No

19Approximately how much UK rental income do you expect to receive each year?

a) before deductions?

£

 

 

b) after deductions?

 

£

 

 

20If a letting agent or tenant has been deducting tax from your rental income, give their name and address below (see Guidance N ot e 6).

Name

Address

Postcode

21What are the addresses of the UK properties from which you receive rent?

Address

Postcode

Property type

( one box only)

 

 

 

Residential

Commercial

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date acquired

/

/

 

 

 

2

Are you the sole owner of the property?

( one box only)

Yes

 

No

If 'No', give the name and address of any other joint owner

N am e

Address

Post code

Tick this box if you have more than one property and provide details on a separate sheet of paper.

Declaration

I apply for my rental income to be paid with no tax deducted.

Ideclare that (t ick all t he boxes t hat apply t o you - see Guidance N ot e 7)

• my UK tax affairs, including payment of tax, are up to date

(see Guidance N ot e 8), or

I have not had any UK tax obligations

before the date of this application

(see Guidance N ot e 9), or

I do not expect to be liable to UK income

tax for this tax year

(see Guidance N ot e 10).

I undertake to

tell HM Revenue & Customs if my usual place of abode ceases to be outside the UK

comply fully with my UK tax obligations

(see Guidance N ot e 11)

tell HM Revenue & Customs if I expect to become liable to UK tax (cross out if you already expect you will be liable t o UK t ax).

The information given in this form is correct to the best of my knowledge and belief.

Signed (see Guidance N ot e 12)

Date

/ /

Contact telephone number of non-resident landlord

(in case of enquiry)

Where to send this form

Send the completed form to

Centre for Non-Residents

NRLS Processing

Fitz Roy House

PO Box 46

Nottingham

NG2 1BD

But if your main HM Revenue & Customs office is either Public Department 1 or South Wales Area (for example, Crown Servants), send the form to that office, at

Government Buildings

Ty Glas

Llanishen

CARDIFF

CF14 5XZ (for Public Department 1)

CF14 5YA (for South Wales Area)

If we need to return your application to you because it is not complete, we cannot backdate the approval.

Crown copyright 2005

3

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A way to complete Nottingham step 1

2. Just after this part is done, go on to type in the suitable details in these - Custom s Centre for NonResidents, If you have filled in a form NRL, About you, Help us by using CAPITAL LETTERS, Your title M r M rs M iss M s or, Your surnam e fam ily nam e, Your forenam es given nam es, Your residential address overseas, Address, Country, Details of your tax adviser or, Full nam e, Address, Country, and Telephone num ber.

Learn how to fill in Nottingham part 2

3. The third part is going to be hassle-free - fill in every one of the blanks in If you have a UK letting agent, Tick this box if you have other, The details given below are for m y, one box only, Source, Gross am ount, received each year, letting agent, tenant, Full nam e, Address, and Postcode in order to complete this process.

Gross am ount, Address, and letting agent of Nottingham

4. This next section requires some additional information. Ensure you complete all the necessary fields - Letting agents em ail address if, Approxim ately how m uch UK, Please tell us im m ediately if, a before deductions, b after deductions, Please show the reference num ber, HM Revenue Customs reference, If a letting agent or tenant has, When did your UK rental incom e, What is your nationality, Nam e, Address, Postcode, What is your date of birth, and What are the addresses of the UK - to proceed further in your process!

Nottingham conclusion process clarified (portion 4)

It's easy to make a mistake when filling out your Letting agents em ail address if, and so be sure you look again before you send it in.

5. Lastly, this final segment is what you'll have to complete prior to using the PDF. The blanks under consideration are the following: How long do you plan to be, Address, If you have ever lived in the UK, Postcode, Property type, one box only, Do you consider that you are, one box only, Yes, Residential, Com m ercial, Other, and Date acquired.

Nottingham writing process shown (step 5)

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