Phil Choy

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.

I have similar question. I live in Hong Kong and non UK resident. I have applied for NRL 1 in Apr 2024 as I have a new apartment in UK and appointed letting agent to handle rental management. When I filled NRL 1, as the new tenancy agreement expected to start on 5 Apr 2024 so that I expected and considered the rental would be received on 5 Apr 24. However, no rental income has been received on 5 Apr 24 and the first income received on 1 May 24. In this case, no income has been received by me in the tax year period from 6 Apr 23-5 Apr 24. Therefore , I have not require to submit Self assessment tax return for tax year 2023/24 as I have checked with my letting agent and has my bank statement to support. My questions are follows: 1. I would like to seek clarification with HMRC that I have already used the tool from HMRC website to check whether I need to send a tax return for 23/24 tax year and the result is I do not need to send the return. But since I have got UTR in late Apr 2024. Then will HMRC require me to submit any self assessment tax return even I have not any income in 23/24 tax year? Please advise whether I do not need to confirm with HMRC that I do not need to submit self assessment tax return for 23/24? Or Whether I need to submit tax return even no income in the period? 2. If I have submitted self assessment return for 23/24, do I need to submit SA1 form now again for self assessment return for 24/25 tax year to reactivate my account? Looking forward to receiving your reply as I do feel confused and would make sure I have complied with your requirements. Thank you.

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, Further to the advice above, can I ask NRL1 and Self assessment Form are separately submitted. The information filled in NRL1 will not automatically transferred and reflected in Self-assessment and we require to report the information again in Self-assessment Form, right? Thanks.

Hi. I am non-UK resident and my apartment has been letted via letting agent starting from 5 Apr 2024. I have submitted NRL 1 form and misinterpreted “the Date you received rental income” as the start date of the rental agreement. In fact, the first rental income received was on 1 May 2024 which was not within 2023/24. I would like to ask whether no amendment on NRL1 is required? Thanks