TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Non Resident Landlord Scheme

The Non Resident Landlord Scheme annual information form (NRLY) has been reviewed by HMRC and updated with the intention of making it easier to complete. HMRC have also changed the guidance notes in line with the form to reflect the recent changes.

By way of reminder, anyone who is a letting agent acting for landlords based outside the UK, must complete the NRLY Annual Return even if they have not deducted any tax under the Non-Resident Landlords Scheme. The form should also be used by anyone who is a tenant required to do so under the scheme.

More information is available on the HMRC website.