Overseas Landlords
Learn about the Non-resident Landlord Scheme (NRLS), NRL exemptions, and what steps overseas landlords must take.
What is NRLS?
The Non-resident Landlord Scheme (NRLS) is a UK tax regulation ensuring that non-resident landlords pay the correct tax on rental income.
What is the NRL Exemption?
You can apply for an exemption from HMRC so that tax is not deducted at source from your rental income here: NRL Application
If your company owns the property, you cannot apply for NRLS. This is because your company is technically the landlord.
What if I already have an NRL Exemption?
If approved, you must notify HMRC of your new letting agent to ensure continued exemption. Provide the following details:
- The Leaders Romans Group Ltd
- N/A 007969
- Crowthorne House, Nine Mile Ride, Crowthorne, Wokingham RG40 3GZ