Charles L

Thank you for the information.

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.