UK and International Tax news
Changes To The Non Resident Landlords Scheme
Tuesday 5th May 2015
HMRC has recently issued its 8th Information Bulletin for letting agents and tenants on changes to the Non Resident Landlords Scheme, in particular to the Annual Information Return.
Since the end of the 2014/15 tax year HMRC no longer sends out NRLY forms directly. However, the form will still need to be submitted to HMRC and is now available online, along with guidance for its completion.
The Annual Information Return should be submitted to HMRC by 5 July each year by any letting agents acting for non resident landlords, even if tax has not been deducted under the Non Resident Landlords Scheme, and by tenants who have deducted tax under the scheme.Contact Us