Non-Resident Landlords (NRL) Scheme

How to Apply

You can find links to all the relevant legislation on HM Revenue & Customs (HMRC) website.

If you choose us to manage your property, remember to list Clan Gordon Limited as your letting agent in Edinburgh. Our agent number is NA 043399. 

Apply using this form.

Find Out More

The Non-Resident Landlords (NRL) Scheme is a scheme for taxing the UK rental income of non-resident landlords.

The scheme requires UK letting agents to deduct basic rate tax from any rent they collect for non-resident landlords. If non-resident landlords don't have UK letting agents acting for them, and the rent is more than £100 a week, their tenants must deduct the tax. When working out the amount to tax, the letting agent/tenant can take off deductible expenses.

Letting agents and/or tenants don't have to deduct tax if so instructed by HMRC. An agent/tenant will be instructed not to deduct tax if a non-resident landlord has successfully applied for approval to receive rents with no tax deducted. Although the rent may be paid with no tax deducted, it remains liable to UK tax so non-resident landlords must include it in any tax return sent by HMRC.