Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 17 Mar 2023 06:44:15 GMT by
Hi ,I'm not living in UK, I have property in UK and I have income from it since 2022,7,15, I want to register the NRL and get the UTR No. for tax return, I find the process in the website, Relevant information tells me there is a form NRL1 needs to be filled out and mailed, and I have post it to you in last week, but my friend tall me , it's also have another form SA1 need to post , I find the form in , and find it need to post to the other adress, because it is very expensive to mail to England, I want to know do I have to mail this form to the UK? Do I mail it after my NRL registration is completed or can I mail it immediately, thx
Posted Mon, 20 Mar 2023 15:31:16 GMT by HMRC Admin 17

Form NRL1, is used to request that your rental income is paid without deduction of UK tax, if you are an an individual landlord of
a UK property and normally live outside the UK. 

As part of processing this form, we would set up a self assessment record for you, where one did not exist before. 

For this reason, you would not need to complete SA1 as well .

Thank you.

Posted Tue, 21 Mar 2023 01:44:58 GMT by
Hi, I have the same confusion. So, Is that means that after my first application for NRL1, the UTR will automatically be mailed to me as I do not have one before and do not need to complete SA1 as your reply. Looking forward to your reply and many thanks!
Posted Fri, 24 Mar 2023 14:58:18 GMT by HMRC Admin 20

Yes, when a form NRL1 is submitted, HMRC sets up an SA record as part of the process.
ou do not therefore have to complete an SA1. 

Thank you.
Posted Mon, 27 Mar 2023 01:52:03 GMT by
Hi,Ms / Mr Thanks for your reply. Now I know I only have to fill NRL1. And I also want to make sure that after I mailed NRL1 to HMRC, How long will I got my NRL number? Will the UTR number mailed to me at the same time when I got my NRL number? Thank you.
Posted Thu, 30 Mar 2023 12:04:05 GMT by HMRC Admin 25

HMRC will write to you to advise your Unique Taxpayer Reference number (UTR) once you are accepted as a non resident landlord.  

You will be required to complete a Self Assessmen Tax return every year.  

We do have a backlog of post, so it could be several months before you receive a reply.

Thank you. 
Posted Mon, 08 Jan 2024 16:57:41 GMT by L T
Hi, I was living in the UK and doing self assessment, but now I left the UK and the property is being rented out by myself and not through letting agent. I had UTR number already, Can I file directly the self assessment or do I have to register NRLS? thank you, Kind regards
Posted Fri, 12 Jan 2024 18:23:32 GMT by HMRC Admin 25
Hi L T,
The tax treaties that the UK agree with a foreign country, allow the UK to tax income from UK land and property, before any other country.
Income from UK land and property is one of the criteria that make the completion of a self assessment tax return mandatory.
Your existing Self Assessment UTR number can continue to be used, not that you are not UK resident.
You will need to complete SA100 (tax return) SA105 (property) and SA109 (residence).
Paper versions of the tax return can be downloaded from here:
Self Assessment tax return forms
Alternatively, if you have a government gateway user ID and password or can register for one at:
HMRC online services: sign in or set up an account
You can buy a commercial tax return that support residence and submit that tax return online.
 A list of commercial providers can be found at:
Self Assessment commercial software suppliers
Please note your tax return in its entirety must be submitted online or on paper.
Thank you. 
Posted Mon, 15 Jan 2024 12:25:57 GMT by L T
Dear Sir/Madam, Thank you so much for your kind response. Regards LT
Posted Thu, 15 Feb 2024 10:51:33 GMT by
I am trying to register as a NRL for a property in Scotland that I own as an individual. I cannot complete the online NRL form as the Letting Agent Registration Number for my agent in Scotland is a 7 digit number and the online form will only accept the format NA123456. I have checked the agent's LARN on the Scottish Gov't website: and it confirms that the LARN is correct and is 7 digits. I see that the agent LARN for another property I own and let in Scotland is also 7 digits (although I already have exemption for that property from many years ago so that's not a problem). Please let me know how I proceed? Many thanks...
Posted Mon, 19 Feb 2024 10:05:25 GMT by
I also submitted my NRL1 online on 7th November 2023 for a property in England. I recently realised that I haven't heard anything back. How do I check up on an application? I have my reference number. Many thanks...
Posted Tue, 20 Feb 2024 10:41:55 GMT by HMRC Admin 5
Hi Keith Russell

This needs to be taken up with the Non Resident Landlord Team - Non-UK resident landlords

Thank you
Posted Tue, 20 Feb 2024 17:09:49 GMT by HMRC Admin 10
You will need to contact the Non Resident Landlords helpline on +44 300 322 9433.

You must be signed in to post in this forum.