Non resident landlord

Non resident landlord

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I need to register a new overseas client who has recently acquired a property in the UK. Just checking which I need to submit to HMRC to register as a non resident landlord and obtain a UTR number.

Will just a form NR1 along with a 64-8 be sufficient or do I need to submit a form SA1 as well?

Planning to submit all together.

Thanks 

Replies (6)

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Euan's picture
By Euan MacLennan
13th Jun 2013 12:09

How else are you going to get a SA tax return?

That is what form SA1 is for - although I would register online using the structured e-mail or through your Agent Online services.

The form NRL1 (not NR1) has to be submitted on paper to Bootle.

 

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By James26
13th Jun 2013 12:20

Tenant...

... if he has one and there is a relevant treaty, it might be worth getting the treaty clearance underway as well with the agent or tenant (as applicable).  Of course without a UK footprint they might also be slow to approve the application and the landlord should be prepared to receive only 80%.  Worth checking that any agent doesn't deduct 20% from their fees.

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By Paul Soper
13th Jun 2013 12:33

Treaty?

I'm not sure there is any treaty that allows rent to be paid with deduction - if the rent is less than £100 per week it may be paid gross unless HMRC instruct that tax be deducted from it.  If the rent is more than £100 per week then the person remitting it to the overseas resident, either the tent of a UK agent, should deduct 20% unless advised by HMRC that the landlord has brought themselves within the UK self-assessment system.  Hence the necessity to register for self assessment.

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By Martin B
13th Jun 2013 16:37

Euan

Would it make sence to complete and submit all three forms together to Bootle?

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By Martin B
14th Jun 2013 09:03

Just Called Helpline and ...

Called the Non resident helpline 0151 472 6208.

Informed SA1 is not required. Send both the NR1 and 64-8 directly to them and they will also issue a UTR.

 

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By books2balance
22nd Jul 2013 02:03

That was very useful indeed.

On the authorising your agent 64-8, did your client have an NI number?

Can you obtaining authority on-line? I suspect not as they force you to enter a UTR number?

 

 

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