1. Register with HMRC within 30 days.
Letting agents should use form NRL4i.
Tenants should write to HMRC. Give your own name and address and that of your landlord and state that you wish to register for the Non-resident Landlord Scheme.
2. Work out and pay the tax.
Send payment within 30 days of the end of each tax quarter – 30 June, 30 September, 31 December and 31 March.
3. Send a report each year by 5 July to HMRC and the landlord using form NRLY.
4. Provide the landlord with a certificate NRL6 each year by 5 July.
5. Keep records for 4 years.
You need to keep records of:
rent you’ve received (or paid, if you’re a tenant), with dates and amounts
correspondence with the landlord if you’ve contacted them about where they usually live
expenses you’ve paid, with dates, amounts and descriptions of the expenses, along with copies of invoices and receipts