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
Details
If you바카라 사이트™re a letting agent acting for landlords based outside the UK, you must fill in the NRLY annual return. This applies even if you바카라 사이트™ve not deducted any tax under the Non-resident Landlords Scheme. You must also do this if you바카라 사이트™re a tenant who바카라 사이트™s deducted tax under the scheme.
You can either:
- use the online form
- print and fill in the form and post to HMRC
To submit your return, you need a 바카라 사이트 Gateway user ID and password. If you do not have a user ID, you can create one when you submit it.
You do not need to send in schedules unless you바카라 사이트™re asked to.
Email HMRC to ask for this form in Welsh (Cymraeg).
Related forms
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 you바카라 사이트™ve deducted tax in the year and to provide the landlord with a certificate of tax liability.
Updates to this page
-
The Non-resident Landlords Scheme 바카라 사이트” guidance notes for letting agents and tenants have been removed, this is now covered in guidance about using the Non-resident Landlords Scheme if you바카라 사이트™re a letting agent or tenant.
-
An online form service is now available.
-
Updated attachments (return address) for Annual Information Return (NRLY), Notes and Non-resident Landlords Scheme guidance notes for form NRLY.
-
The Non-resident Landlords Scheme guidance notes for letting agents and tenants attachment has now been updated.
-
Updated attachments for Annual Information Return (NRLY) and Notes for form NRLY.
-
First published.