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Posted Wed, 06 Apr 2022 09:43:09 GMT by Kelvin Ng
Hello people. I hope someone can help me please. I am a non-UK resident landlord (individual) and permanently live outside the UK. I have a property in UK to let out and generate the rental income. I completed the self-assessment 2020 - 2021 by myself and returned to HMRC in order to save the expensive accounting cost. I received a tax calculation letter from HMRC and I was informed that 20% of income profit (after deduction of expenses) that are taxable. Here are the questions: 1. Could someone please clarify if I have any tax obligation despite I am an approved NRL? 2. Any property income tax allowance for NRL? 3. HMRC letter I received so far, it always recommend to file the tax return (self-assessment) on the GOV website. However, when I go through the registration process, the system requires a NI number which I do not have. Is there any other alternatives to set up an account without NI number specially for non-UK resident landlord? Currently I just keep sending and receiving information by post. Thank you.
Posted Thu, 07 Apr 2022 14:08:48 GMT by Kelvin Ng
Hello, Can any HMRC admin reply my message please? Thank you.
Posted Fri, 08 Apr 2022 11:41:46 GMT by HMRC Admin 10

You should be able to register online via the SA1 form without a National Insurance number.

The registration process allows you to give a reason you do not have a National insurance Number e.g. Non Resident Landlord.  

You may be entitled to Personal Allowance to offset against your property income:

Tax on your UK income if you live abroad



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