Personal tax – form

Non-resident landlord: Annual Information Return (NRLY)

Use the online form service or postal form (NRLY) if you're a letting agent acting for landlords based outside the UK.

Documents

Online form service (sign-in or set up a Government Gateway account)

Postal form - Annual Information Return (NRLY)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Notes for form NRLY

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Non-resident Landlords Scheme - guidance notes for letting agents and tenants

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Annual return of tax due on rental income of non-resident landlords - continuation sheet

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

If you’re a letting agent acting for landlords based outside the UK, you must fill in the NRLY annual return. This applies even if you’ve not deducted any tax under the Non-resident Landlords Scheme. You must also do this if you’re a tenant who’s deducted tax under the scheme.

You can either:

  • use the online form (you’ll need to sign-in or set up a Government Gateway account)
  • print and fill in the form and post to HM Revenue and Customs

You don’t need to send in schedules unless you’re asked to.

NRL4i - Application by UK letting agents registering with HMRC - Non-resident Landlords Scheme
Use form NRL4 to register with HM Revenue and Customs as a member of the Non-resident Landlords Scheme.

NRL6 - Non-resident Landlords Scheme - certificate of tax liability to be provided to non-resident landlords by UK letting agents or tenants
Use form NRL6 if you have deducted tax in the year, you must provide the landlord with a certificate of tax liability by using form NRL6.