The Non-resident Landlords Scheme - HM Revenue & Customs

Reg. 12
Certificate to be provided by letting agents
5.8 Where letting agents are liable to pay tax under the NRL
Scheme in any year in respect of a non-resident landlord, they
must provide the landlord with a certificate by 5 July following
the end of the year to 31 March.
5.9 The certificate must include the following information:
• the non-resident landlord’s name and address;
• the letting agent’s name and address;
• the year ended 31 March to which the certificate relates;
and
• the letting agent’s total liability to tax for the year ended
31 March in respect of the landlord.
In addition, certificates must contain a declaration by the letting
agent that the particulars contained in the certificate are, to the
best of their knowledge, correct and complete.
5.10 Letting agents may include additional information on the
certificate if they wish.
5.11 Letting agents can use a copy of the certificate available from
the HMRC website (NRL6 (PDF 22KB). They should keep a
copy for audit purposes. Landlords should not complete the
certificate themselves.
5.12 Non-resident landlords should keep certificates. When they
complete their UK Self Assessment Tax Return for the year to
5 April in which the relevant 31 March falls they can set off the
tax shown on the certificate against their overall UK tax
liability (provided, of course, the landlord has actually suffered
deduction of the tax shown on the certificate). Landlords may
be asked to provide the certificate to their Tax Office as
evidence in support of their self assessment.
5.13 The amount of tax shown on the certificate will probably not be
identical to the non-resident landlord’s tax liability in respect of
the profits of his or her rental business. This is because the
rules of the NRL Scheme are not the same as the rules for
taxing the profits of a rental business. For example:
• letting agents must calculate rental income paid less
expenses paid whereas landlords must calculate rental
income accrued less expenses accrued;
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Non-resident Landlords Scheme: Guidance Notes (01/12) 30