Non-residents are also capable of obtaining a TIN-equivalent in the UK, which, for instance, is the Unique Taxpayer Reference (UTR). This is necessary if they receive income from within the Uk Tin Number for instance through the rental of properties or dividends. In order to obtain a reference number starting with UTR, the non-residents have to register for self-assessment with HMRC. A NIN is not required for foreign individuals; however, a UTR confirms tax compliance. The law also states that there might be a situation when HMRC will allocate non-resident landlords a TIN for the simplification of tax operations, in order to guarantee international taxpayers stay compliant.
top of page
bottom of page