United Kingdom · forms
NRL1, SA105 and SA109: what each form does
Three forms that are often mentioned together but perform different jobs.
Direct answer
An individual uses NRL1 to request rent without NRLS withholding. SA105 reports UK property income, while SA109 captures residence and remittance-basis information for a paper or compatible-software Self Assessment return.
Working route
NRL1 is an application
Approval instructs the agent or tenant to pay rent gross; it does not settle the annual liability.
SA105 is the property schedule
It records the income and allowable property-business expenses supporting the annual result.
SA109 handles residence
Non-resident taxpayers cannot assume the standard HMRC online flow supports every residence section; GOV.UK points to post, commercial software or professional help.
Hard stop
Do not use an NRL1 approval letter as proof that no Self Assessment return or tax is due.