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

Submit your annual information return online

Submit your annual information return by post (use this version if you're an agent or if you cannot use the online form)

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Notes for form NRLY

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

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

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Details

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 (sign in to, or set up a Government Gateway user ID and password)
  • print and fill in the form and post to HMRC

You do not need to send in schedules unless you’re asked to.

Email HMRC to ask for this form in Welsh (Cymraeg).

Use form NRL4 - Non-resident landlord: application by UK letting agents to register for the Non-resident Landlords Scheme to register as a member of the Non-resident Landlords Scheme.

Use form NRL6 - Non-resident: certificate of tax liability to be provided to non-resident landlords by UK letting agents or tenants if you’ve deducted tax in the year and to provide the landlord with a certificate of tax liability.

Published 29 April 2014
Last updated 12 April 2016 + show all updates
  1. An online form service is now available.
  2. Updated attachments (return address) for Annual Information Return (NRLY), Notes and Non-resident Landlords Scheme guidance notes for form NRLY.
  3. The Non-resident Landlords Scheme guidance notes for letting agents and tenants attachment has now been updated.
  4. Updated attachments for Annual Information Return (NRLY) and Notes for form NRLY.
  5. First published.