Letting agents and tenants should register with HMRC’s Non-Resident Landlord Scheme within 30 days of the start of a tenancy.


Letting agents complete and file an NRL4i form


Tenants should write to:


HM Revenue and Customs
Charities, Savings and International Operations S0708
PO Box 203
Bootle
L69 9AP


By July 5, both should send a rent report to HMRC on a NRLY form and a NRL6 form  to the landlord.


Letting agents and tenants should keep records of rent paid, emails or letters to landlords about where they live and details of any expenses paid for the landlord. 


It’s important to keep this paperwork for four years.