Guidance

Send a quarterly return for your non-resident landlord tax

Use these forms to send a quarterly return by post if you're acting on behalf of landlords based outside the UK.

• From: HM Revenue & Customs
• Published: 7 November 2023
• Last updated: 23 August 2024 — See all updates

Before you send a return, you should read more information about paying tax on rent on behalf of landlords who are abroad.

What quarterly returns are

You must pay any tax due each quarter to HMRC using this form.

Quarterly returns are due for the periods:

• 1 April to 30 June
• 1 July to 30 September
• 1 October to 31 December
• 1 January to 31 March

If you do not need to make a payment of tax for any quarter you do not need to complete a quarterly return form. However, you should complete one if you receive a notice from HMRC telling you to do so.

When you should send a return

The return form must be sent in time to arrive at HMRC no later than 30 days after the end of the quarter to which it is for.

For example, if the form is for the quarter 1 July to 30 September then it must arrive by 30 October.

Before you start

You should get all of your information together before you start. You will fill this form in online and you cannot save your progress.

You will need the following information to complete your return:

• payment reference number
• non-resident landlord reference number
• the quarterly period this return is for
• the total amount of tax due for all your non-resident landlords for that quarter
• where there is no tax due in the quarter but you are due a repayment, the amount of the repayment claimed

If you act on behalf of more than one landlord

If you act for more than one non-resident landlord you should:

1. Calculate the tax due for each landlord separately.

2. You should then add together the amounts due.

3. Then subtract any repayable amount.

4. Show the result of this calculation on the form.

You must send payment for the amount due no later than 30 days after the end of the quarter to which it is for.

Send your return

Send a quarterly return for your non-resident landlord tax and find out what you need to do next.

Published 7 November 2023
Last updated 23 August 2024 + show all updates

1. 23 August 2024

   Clarified that you cannot save your progress when completing the online form.

2. 7 November 2023

   First published.