If you live abroad (or are intending to) you must fill in a Tax Form. This can only be done electronically:
www.hmrc.gov.uk/cnr/nrl1.pdf

You can also find this form by searching for ‘NRL1’ on the HMRC website.

Until this form is completed and authorised by the Inland Revenue, Brannen & Partners, under current legislation, must retain 20% of all rental monies received in respect of clients living abroad, and pay this on their behalf to the
Inland Revenue.

Final responsibility for the payment of such tax rests with the client and Brannen & Partners
cannot be held liable if either information provided by you is not correct or the relevant form is not completed.

Our agent reference number is: NA001125.