If you are going to be overseas for 6 months or more of the tax year you must either gain approval from the Inland Revenue by completing an NRL1 form or by law we, as your agent, must withold 20% of your net rental income and pass it (on a quarterly basis) to the Inland Revenue.
To complete your NRL1 form you will need our tax ref number which is NA 3143 (Glasgow) and NA 039116 1101 (Edinburgh)