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Posted Sun, 24 Mar 2024 22:33:47 GMT by Charles L
Dear Sir or Madam, I am a British Citizen but a non tax resident. I receive interest income from UK banks and building societies. I am aware that I am liable to pay UK income tax on this interest income even when living abroad. I recently plan to rent out my UK property and am planning to use a letting agent to manage the property on my behalf. I understand that I am liable to pay UK income tax on rental income earned from UK property. The letting agent would charge me a significant amount of fee if they pay the tax on my behalf. Hence, I would like to file my own self assessment for the rental income. I understand that I need to submit the NRL1i form to HMRC to apply to receive the rental income without any tax withheld by the letting agent. however, one of the condition says "You can only apply if you don’t predict that you’ll be liable to pay UK tax in the same tax year in which the application is submitted. ". My question is, will I be eligible to apply for NRL1i since I am liable to pay UK income tax on the interest income I earn from UK banks? Thank you and I look forward to hearing from you.
Posted Tue, 26 Mar 2024 12:43:54 GMT by HMRC Admin 8 Response
Hi,
As your question relates to the Non Resident Landlord Scheme, lease phone 0300 322 9433 or write to Charities, Savings and International 1, HMRC, BX9 1AU for further information.
Thank you.
Posted Thu, 28 Mar 2024 09:08:10 GMT by Charles L
Thank you for the information.

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