Tenant paying rent to a non-resident Landlord directly – no agent involved

Gross rent can only be paid to the landlord after written confirmation is received from HMRC by the tenant.

Process:

Landlord will contact HMRC (Non-resident telephone helpline) and give details of tenant. Then HMRC will write a letter to the tenant authorising them to pay gross rent without deduction. Till then rent can only be paid after deduction of tax at basic rate (currently 20%).

Sample letter below:

Sample NRLS Approval Letter

 

 

 

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