Non-Residential Landlord

Taxeezy provides: the preparation and filing of UK Self-Assessment tax returns (original and amended), UK Property CGT reports, NRL registration, UTR registration and Tax Consultancy services.

In UK tax terms, foreign income is any that emanates from outside the UK (please note that this includes the Isle of Man and Channel Islands). There is separate provision on a UK tax return for this income called the 'Foreign Pages'. Generally, non-resident filers of UK tax returns are not required to report this income, however UK residents must report their worldwide income.

All non-resident landlords of UK property are required to have tax calculated on their rental income and deducted at source by their letting agent (or tenant) unless they have NRL approval, issued by HMRC, which exempts them from deduction of tax at source. The approval precipitates the requirement to file UK tax returns, however, this can often be far more tax efficient, particularly if the individual is entitled to UK personal allowance and/or has expenses external to the agent such as mortgage interest, ground rents, etc. Anyone in a position of tax inefficiency is advised to obtain NRL approval by applying to HMRC (this can be done via the Taxeezy service). Such approval also enables the ability to recover overpaid tax from previous periods.

The form on which an application for exemption from deduction of tax at source is made by non-UK resident Landlords letting out UK property is called 'Form NRL1'.

Before approval is received (following application on 'Form NRL1'), the letting agent (or tenant) must deduct tax at source from the rental income received and pay it over to HMRC. All such deduction in the tax year must be detailed by the letting agent (or tenant) on a certificate named 'NRL6' and issued to the Landlord no later than 5th July following the end of the tax year. The amount shown on the NRL6 can be utilised for the applicable self-assessment tax return in order to offset tax generated and this normally results in a reclaim of tax. The NRL6 must be retained by the Landlord as proof of the deduction.

The fee for the principal service, being tax return preparation and filing, is £130.00 inclusive and is fixed, other than if special circumstances apply whereby a £25.00 increment is added for each circumstance. These circumstances are detailed on the 'Fees' page on the outside of the website. Although, for this service, payment details are taken as component of the application process, payment is not physically taken until your tax return is prepared and available to view.

Fees for other services are payable at the point of application and these are:

• Taxeezy Doctor - £99.00
• NRL Application - £50.00
• UTR Application £25.00
• 60 Day CGT Report - £99.00

Other service availability, together with fee quotation, on enquiry.

Payment for all services is principally made with a card using the Stripe or PayPal interface within the website, however, in the event of difficulty, other forms of payment method can be arranged with your dedicated tax manager.

We can help everybody that needs to file a UK tax return.

• First-time filers
• Tax relief/refund claims
• Self-employed
• Freelancers & contractors
• Investors (property, forex, crypto etc.)
• Construction workers (CIS)
• High earners (£100K+)
• Landlords (inc. Airbnb hosts)
• Expats
• Couriers, riders or drivers

We charge a one-off, flat fee of £50 for Non-Resident Landlord Scheme Applications.

• Price includes VAT
• No additional hidden costs

Get professional help with your Non-Resident Landlord Scheme Applications from a UK based accredited accountant.

• A UK based accredited accountant prepares your application
• Your NRL1i application submitted to HMRC
• Online support from your accountant throughout the process
• Easily Accessible Records saved in your Taxeezy account for your reference