Non-Resident Landlord NRL-1 Application

Taxeezy provides a wide range of UK tax compliance and advisory services for individuals, landlords, self-employed individuals and those with UK or overseas tax matters.

Our services include:

• UK Self Assessment tax return preparation and filing, including original and amended returns
• Making Tax Digital (MTD) quarterly submissions and annual filing obligations
• 60-Day UK Property Capital Gains Tax (CGT) Reports
• Non-Resident Landlord (NRL) Scheme applications
• UTR registrations
• Taxeezy Doctor – tax consultancy and one-to-one tax advice
• HMRC enquiries
• Property Let Disclosures
• R43 Claims
• P85 Forms
• R43M (SED) Claims
• Voluntary Class 3 National Insurance Contributions (NIC) applications
• Other ad hoc UK tax compliance and advisory services

If the service a customer requires is not listed above, they can send an enquiry to [email protected], and our team will confirm whether we can assist and provide a quotation where applicable.

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.

Our fees are transparent and, where a fixed fee applies, you will know the cost before we begin any work.

The fee for our principal service, Self Assessment tax return preparation and filing, is £130.00. This is a fixed fee for a standard tax return. Where special or more complex circumstances apply, we will provide an additional fee quotation before any additional work is carried out.

Our current service fees are:

• Self Assessment Tax Return – £130.00
• Taxeezy Doctor – £99.00
• Non-Resident Landlord (NRL) Application – £50.00
• UTR Application – £25.00
• 60-Day Capital Gains Tax (CGT) Report – £99.00
• MTD Quarterly Submission – £50.00 per quarterly submission, or £200.00 for the full year’s filing obligations
• R43 Claim – £99.00
• P85 Form – £99.00
• R43M (SED) Claim – £130.00
• Voluntary Class 3 National Insurance Contributions (NIC) Application – £50.00
• HMRC Enquiries, Property Let Disclosures and other specialist services – quoted on enquiry based on the nature and complexity of the work required

Payment is required upfront for all services before work commences.

Payment can be made securely by debit or credit card through the Stripe or PayPal payment facilities available on our website. If a customer experiences any difficulty making payment online, they can contact us and the team can assist with alternative payment arrangements where appropriate.

For services requiring an individual quotation, we will confirm the scope of work and applicable fee before proceeding.

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

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