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Posted Wed, 14 Aug 2024 09:33:32 GMT by Squeakie123
Hello, I have two queries please: 1) I am a Non-Resident Landlord and have been renting out a UK property since 2022 through an estate agent. HMRC sent a letter to this estate agent in 2022, authorising them to pay rent to me gross of tax. I am now looking to rent out a second UK property with a *different* estate agent. My original estate agent tells me that I need to inform HMRC if I want to rent out a second UK property through a *different* estate agent. What exactly do I need to do to inform HMRC? 2) Where can I find my Non-Resident Landlord number? I have the letter that HMRC sent to my first estate agent authorising them to pay rent to me gross of tax, but I don’t think the NRL number is on the letter. My second estate agent is asking me for my NRL number or the HMRC letter. But I can’t find my NRL number. Also, the only HMRC letter I have authorising gross rental payment to myself is addressed to my first estate agent. Does HMRC need to write another letter directly to my second estate agent to authorise gross rental payment? Or can I just pass the original HMRC letter to the second estate agent, even though it’s addressed to the first estate agent? I understand that I should use the same NRL number for both the rental properties. Many thanks.
Posted Thu, 15 Aug 2024 09:31:23 GMT by HMRC Admin 25
Hi Squeakie123,
Non-Resident Landlord Scheme applications and queries are handled by a specialist team.
You can contact the team by calling:
 Non-UK resident landlords
Or by writing to: Charities, Savings and International 1, HM Revenue and Customs, BX9 1AU, United Kingdom.
Thank you. 

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