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Non-resident Landlords Scheme
Certificate of tax liability to be provided to non-resident landlords by UK letting agents or tenants
About this certificate
This certificate is designed to be filled in on screen. You must answer all the questions except those marked 'optional'. You cannot save the certificate but once you’ve completed it you’ll be able to print a copy.
Complete this certificate if you're a UK letting agent or tenant who has deducted tax from the rental income of a non-resident landlord. You must give the landlord the certificate by 5 July following the year ended 31 March. If you need any help you can telephone our helpline on 03000 516 644.   Important notes for the non-resident landlord You can set off the tax payable by the letting agent or tenant against your own liability through Self-Assessment, providing the letting agent or tenant has actually deducted the tax. You can do this by showing the tax in the relevant boxes of the Self-Assessment return that HM Revenue and Customs send you. After you've sent in your Self-Assessment tax return HM Revenue and Customs may ask you to provide this certificate as evidence.  Please keep it in a safe place.