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