NRL 1 and Self-Assessment - Non-UK resident

Hi, I am living in Hong Kong and non-UK resident now. I have an apartment in UK which has arranged to let out via letting agent. The rental agreement started on 5 Apr 2024 and the first rental income received on 1 May 2024. I have not any other income has been received during 6 Apr 2023 - 5 Apr 2024. I have already submitted NRL1 and got approval from HMRC and received UTR as well before. I have an question to raise that when I filled NRL1. there is a part related to property details. I was not sure the definition of "Date you received rental income" at that time and I wrote the start date of the rental agreement, i.e., 5 Apr 2024 in this field. Actually, I have not any rental income received on 5 Apr 2024 and was received on 1 May 2024. Since the NRL1 application has been approved and UTR has been given to me already, do I need to amend this information or no need to amend the said date as NRL1 is for application for my UK rental income paid without deduction of UK tax. Furthermore, as I have not received any rental income from my UK property (based on cash basis) for the period from 6 Apr 2023- 5 Apr 2024, it means I do not require to submit self-assessment form and tax return for the tax year 2023/24 96 Apr 2023 -5 Apr 2024), right? Thank you for your help.

Hi ,
 

Please check the finer details with the non-resident landlords scheme helpline 0300 322 9433.  They are open from 8.30 am to 5 pm Monday to Friday. Thank you .

Hi. Thank you for your reply. As I mentioned that I have not received any rental income in Tax Year 2023/24 and just started to receive rental income on 1 May 2024 which falls within Tax 2024/25. Based on the tool to check whether I need to submit Self Assessment Tax Return for 2023/24, it advised that I do not need to do to submit the Self-assessment return. However, if I would like to wish to submit Self -assessment form, I would like to ask where the form would be available to download as I am not UK resident and cannot do it by online submission and only by post. Also, from my understanding on HMRC's requirement, I do not need to submit the self-assessment tax return for 2023-24 as I have not any income on or before 5 Apr 2024 in UK. However, if I would submit Self-assessment tax return voluntarily and reported nil rental income received in Tax 23/24 now. Will it be fine and will not regarded as late as I submit the return as supplementary information to HMRC? Thank you.

Hi,
You can download and print a paper 2023 to 2024 tax return from here:
How to complete your tax return for Self Assessment
If you submit a paper tax return after the deadline of the 31st of October 2024, late filing penalties may be applied. If you disagree with these penalties, you can register an appeal here
Appeal a Self Assessment penalty for late filing or late payment
Thank you.