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Posted Fri, 13 Sep 2024 18:50:49 GMT by kyh2024 Karina
Hello there, I was assigned an UTR as a non-resident landlord in early 2023, at that time I do not have an UK residential address nor a NI number. My family and I relocated to the UK in July 2023 with BNO visa, after landing I have contacted HMRC in written form that I am no longer an overseas landlord; I registered for self assessment recently for tax year Mar 2023 to Apr 2024, however, a new UTR was assigned to me linked to my NI. So shall I remark my old UTR and the rental property address in my self assessment? Or what should I do to let HMRC know that I am the landlord of that property and the rental income has been declared? Thanks so much! Best regards, Karina
Posted Fri, 20 Sep 2024 11:10:52 GMT by HMRC Admin 13 Response
Hi kyh2024 Karina,
You should use the latest UTR number which is linked to your NINO. 
For details on how to report the income from property please refer to the guidance at:
Work out your rental income when you let property  
Thank you

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