Non-resident landlords may apply to HMRC for approval for rents to be paid gross (application is made on Form NRL1i or, if the landlord is a company or trustee, on Forms NRL2 and NRL3 respectively). Applications may either be made on-line or by post.

The latest versions of these formsare available at https://www.gov.uk/government/collections/non-resident-landlords-forms.

Approval may be given where:

the non-resident landlord’s UK tax affairs are up to date;

the non-resident landlord has never had any UK tax obligations; or

the non-resident landlord does not expect to be liable to UK income tax for the year in which the application is made.

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