A Non Residents Landlords (NRL) Scheme is for taxing the UK rental income of non resident landlords
Non resident landlords are persons who have:
UK rental income
A usual place of abode outside the UK
The scheme requires letting agents to deduct base rate tax from the rent they collect for Non Resident Landlords. A letting agent does not have to deduct tax if H.M. Revenue & Customs (HMRC) tell them not to, following the landlord successfully applying for approval that they receive rent with no tax to deducted.
An approval number will then be allocated by HMRC and your letting agent should be advised of this number.
