Self-Assessment for Non-UK Resident Landlord

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.

Hello, Can any HMRC admin reply my message please? Thank you.

Hi

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

Thankyou.

Regards.