HM Revenue & Customs

UK Property 22 - Important Note

Further guidance on the Non-Resident Landlord scheme can be found at Tax on your UK income if you live abroad.

If you normally live abroad and your letting agent or tenant has withheld tax at source on rental income from any UK based property enter the total amount of tax deducted at source for the year. This will be shown on the NRL6 provided by your letting agent/tenant each quarter or year-end.