Non-resident Landlords of UK Properties
As you will shortly be the Landlord of a UK property who is living overseas, Whites will require notification from HMRC, by way of an Approval Number, confirming that your rent can be paid to you without deduction of tax. This is required by all Non-resident Landlords who will be living overseas for more than six months, including those serving in the Armed Forces. If we are not in receipt of an Approval Number, Whites are legally obliged to deduct 20% tax from your UK rental income. Your rental income is not exempt from UK Income Tax and HMRC will ask you to fill in an annual UK Self-Assessment tax return. In order to obtain an Approval Number, you will need to apply to HMRC by completing an NRL1i application form via their website; the link you need is www.gov.uk. Once on the site, search for “NRL1i” and you will be taken to a page giving you the opportunity to apply using the following methods: 1) Online Version - for this method you must first sign in or set up/activate a Government Gateway account. Once you have done this, follow the instructions to complete and transmit your NRL1i application online. 2) Postal Version – for this method, you do not need a Government Gateway account; you fill in the NRL1i form on-screen, then print and post it to HMRC. The postal form is interactive (ie one that you fill in on screen) and you must use Adobe Reader to complete it (downloading Adobe Reader is free from https://get.adobe.com/reader). Note: Please use the postal version of this form if you need to authorise an agent to act on your behalf. Fill in the 64-8 Agent Authorisation form and post it with your Non-resident Landlord application form. Whilst applying, you will need to provide Whites’ reference number, which is NA009689 (you can remove one of the zeros if HMRC ask for a five-digit number). If there is more than one Non-resident Landlord of the UK rental property, each must complete an individual application for their share of the rental income. The application can take up to 4 to 6 weeks to be processed and so we recommend that you complete and submit your NRL1i form as soon as possible to ensure the 20% tax deduction from our rental payment to you is avoided. If you already have an Approval Number that is registered through another Letting Agent, please ring HMRC (Overseas Landlord Department) on 03000 516 644 (or if you are calling from abroad +44 3000 516 644) and they will be able to transfer it to Whites with immediate effect; you will need to quote our reference number which is NA009689 . Should you require any further information regarding the Non-Resident Landlord Scheme or if you are having problems with your NRL1i application, please call HMRC’s Helpline on 03000 516 644 (+44 3000 516 644 if you are calling from abroad) or search their website, www.gov.uk, for “Non-resident Landlords Scheme”. Diane Cook Accounts Manager Email: dianecook@hwwhite.co.uk Direct Dial: 01722 424709
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