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Posted Thu, 24 Oct 2024 13:20:59 GMT by Timato
I am a UK citizen who currently completes a self assessment tax return for a rental property I own. I am now planning on moving to live in republic of Ireland and have a number of queries. I understand that from the date I am deemed to be non-resident in UK I will be required to complete a self assessment tax return for the relevant period using software purchased from a HMRC approved third party. I would also need to complete a NRL1 in order to continue to receive my rental income without tax being deducted. Just checking that this correct? I am thinking of trialling living in Ireland for a year or so during which time I will keep my house in the UK which is my current resident and which I own. After this trial period living in Ireland I expect to sell my house in the UK. In this scenario I would continue renting my UK rental property and want to know if the following is correct:- I will continue to submit a self assessment declaring UK rental income until such time as I sell my UK home (assuming it's within a year of moving to Ireland) upon which time I will become a non-uk resident and will submit a non-resident self assessment return as described above? With regards the NRL1 application, are the names of tenants a mandatory requirement? In the past I have experienced frequent turnover of tenants and downtimes in rental, it would be quite onerous to submit a NLR1 each time there is a change of occupancy on my rental property. Also do I have to put down the date of the current tenancy start or the date I began renting her property? As a non resident landlord would I continue to receive the £12,750 personal allowance on my income through my non-uk resident self assessment return or would I need to complete a R43 form ? I think the DTA between UK and Ireland allows for 100% personal allowance to be applied? Do Irish tax authorities need to be advised of my UK rental income and is this something HMRC will do or do I need to do myself? Thank you!
Posted Thu, 31 Oct 2024 08:59:52 GMT by HMRC Admin 19 Response
Hi,
Rental income from a UK property remains liable to tax in the UK no matter where you are resident and this should be declared in your tax return as normal.
The NRL1 only stops tax being deducted at source on the income but you still show this in the return. The DTA does not exempt this.
Form R43 is not applicable as you should complete the residence section of the tax return to confirm personal allowances are due.
You will also need to inform your country of residence of the income as they may also have the right to tax it.
Thank you.

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