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Posted Wed, 06 Mar 2024 01:14:10 GMT by L-I Am
My wife and I receive rental income from property for which we complete a self-assessment tax return each year. I am in the armed forces and will be accompanied by my wife during a 2 year posting to RAF Akrotiri later in the year, where we will have a BFPO address, which is within the Sovereign Base Area of Cyprus. I recently learnt that personnel posted overseas should register as non-resident landlords and complete a NRL1 application. However, as SBA Cyprus is classed as being part of the UK for tax purposes, can you confirm the NRL1 process does not apply for personnel and dependants posted there.
Posted Wed, 06 Mar 2024 16:12:04 GMT by HMRC Admin 20
Hi L-I Am,
We have a specific department who deal solely with non resident landlords.
I have consulted the property income manaul and I believe a technician in this place would have to consider your 'usual place of abode'
However as this forum does not deal with this issue I believe the NRL department might be better equipped to answer your query relating to armed forces.
I have attached some guidance for you to consider in the meantime, this may answer your query, the telephone number of non resident landlords is 0300 322 9433
Non-UK resident landlords  
PIM4850 - The Non-resident Landlords Scheme - usual place of abode

Thank you.
Posted Wed, 06 Mar 2024 22:56:00 GMT by L-I Am
Thanks for the prompt reply. The links don’t answer the question, however, as I will be living at SBA Cyprus for over 6 months so using that metric my ‘usual place of abode’ will be SBA Cyprus. However, it is classed as being a British overseas territory and part of the UK for tax purposes. Is the department that deals with non-resident landlords able to comment on this or do I need to call the helpline?
Posted Mon, 11 Mar 2024 15:35:17 GMT by HMRC Admin 17


Hi ,
 
Thank you for your question you will need to contact the non resident landlord helpline on +44 300 322 9433
as they do not monitir this forum .

 

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