Overseas landlords

If you are letting out your home whilst living abroad, your letting agent is required by law to deduct tax, at the basic rate, from any rent received for your property. They must do this until they receive confirmation from the Inland Revenue that you are entitled to receive your rent without tax deducted.

If you complete the appropriate Inland Revenue form in plenty of time, you should be able to get approval before you leave the country and your agent will never need to start deducting tax. If your UK tax affairs are up to date then getting approval for this should be quick and easy to do.

The form you need to fill in is called an NRL1, and can be found on the HM Revenue and Customs website: www.hmrc.gov.uk/cnr/nr_landlords.htm.

When you’re filling in your form, it will ask for your agent’s HMRC reference number.

Our HMRC reference number is: NA044240.