The Non-resident Landlords Scheme - HM Revenue & Customs

Reg. 11
8 TENANTS: ANNUAL RETURNS AND CERTIFICATES
Annual returns
8.1 Tenants within the Non-resident Landlords (NRL) Scheme must
provide HMRC’s PTI, by 5 July each year with an information
return on form NRLY for the year to 31 March. But see paragraph
8.3 below.
8.2 The following details must be shown separately for each nonresident
landlord:
Reg. 11(4) • the name and address of the non-resident landlord;
• the total amount of rental income paid to the landlord
and rental income paid away to third parties in the year
to 31 March;
• if the tenant is not authorised to pay rental income to the
landlord with no tax deducted,
- the deductible expenses for the year to 31
March; and
- the total of the tax shown as payable in the
tenant’s quarterly returns for year to 31 March;
• if the tenant is authorised to pay the landlord with no
tax deducted, the landlord’s approval reference number.
Reg. 11(3) 8.3 Where tenants have been told in writing by the HMRC that
rental income may be paid to all their non-resident landlords
with no tax deducted, the tenants do not have to submit annual
returns. This means that a person who is a tenant of only one
non-resident landlord, and who has authority to pay rental
income with no tax deducted, is not required to submit annual
returns. But a tenant of two non-resident landlords, who has
authority to pay rental income to only one with no tax
deducted, must submit a return which includes details for both
landlords.
8.4 Annual returns must be made on form NRLY. PTI will
normally send this form to tenants in May each year. A tenant
who needs form NRLY can get one from PTI at the address
shown in paragraph 1.15 above.
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Non-resident Landlords Scheme: Guidance Notes (01/12) 38