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.

From:
HM Revenue & Customs
Published
29 April 2014
Last updated
2 September 2022 — See all updates

Documents

Submit your annual information return online (sign in using Government Gateway)

http://www.tax.service.gov.uk/digital-forms/form/non-resident-landlords-scheme-annual-information-return/draft/guide

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

Ref: NRLY

PDF, 108 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.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

PDF, 155 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.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

PDF, 12.3 KB, 2 pages

This file may not be suitable for users of assistive technology.

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

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
  • print and fill in the form and post to HMRC

To submit your return, you need a Government 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 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 2 September 2022 + show all updates

  1. The Non-resident Landlords Scheme — guidance notes for letting agents and tenants have been removed, this is now covered in guidance about using the Non-resident Landlords Scheme if you’re a letting agent or tenant.

  2. An online form service is now available.

  3. Updated attachments (return address) for Annual Information Return (NRLY), Notes and Non-resident Landlords Scheme guidance notes for form NRLY.

  4. The Non-resident Landlords Scheme guidance notes for letting agents and tenants attachment has now been updated.

  5. Updated attachments for Annual Information Return (NRLY) and Notes for form NRLY.

  6. First published.

Related content