Skip to main content

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

  • RE: UK rental income & planning move to Ireland

    Thanks for your response. I have a further query on NRL1. In the scenario where I become non UK resident part way through the tax year, can I continue to submit an online self assessment in the normal manner or do I need to now complete an online tax return using 3rd party software? If the latter, what's the process? Can you confirm that I first need to submit an NRL1 application which I can do online and then if accepted will be sent a reference number to use with the 3rd party software onine submission? Is that correct or can I submit an online tax return using 3rd party software as I already have a UTR and UserID having submitted many self assessment returns onine in previous years? I guess i am a bit confused about sequence of submissions and respective timelines. What happens if I don't receive the required reference from you in time to do an online self assessment return using 3rd party software by 31st Jan? Many thanks
  • UK rental income & planning move to Ireland

    I am a UK citizen who currently completes a self assessment tax return for a rental property I own. I am now planning on moving to live in republic of Ireland and have a number of queries. I understand that from the date I am deemed to be non-resident in UK I will be required to complete a self assessment tax return for the relevant period using software purchased from a HMRC approved third party. I would also need to complete a NRL1 in order to continue to receive my rental income without tax being deducted. Just checking that this correct? I am thinking of trialling living in Ireland for a year or so during which time I will keep my house in the UK which is my current resident and which I own. After this trial period living in Ireland I expect to sell my house in the UK. In this scenario I would continue renting my UK rental property and want to know if the following is correct:- I will continue to submit a self assessment declaring UK rental income until such time as I sell my UK home (assuming it's within a year of moving to Ireland) upon which time I will become a non-uk resident and will submit a non-resident self assessment return as described above? With regards the NRL1 application, are the names of tenants a mandatory requirement? In the past I have experienced frequent turnover of tenants and downtimes in rental, it would be quite onerous to submit a NLR1 each time there is a change of occupancy on my rental property. Also do I have to put down the date of the current tenancy start or the date I began renting her property? As a non resident landlord would I continue to receive the £12,750 personal allowance on my income through my non-uk resident self assessment return or would I need to complete a R43 form ? I think the DTA between UK and Ireland allows for 100% personal allowance to be applied? Do Irish tax authorities need to be advised of my UK rental income and is this something HMRC will do or do I need to do myself? Thank you!