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The HMRC Let Property Campaign (LPC) applies to individual landlords with undeclared or unpaid tax on residential rental income. It provides a voluntary facility to disclose past issues, calculate liabilities and resolve matters before formal investigation, where rental income has not been fully reported.
The HMRC Let Property Campaign allows individual residential landlords to bring rental income tax affairs up to date. It applies where income was not fully declared or liabilities are unclear, offering a defined voluntary disclosure facility option separate from enforcement action.
The campaign applies to individual landlords with residential rental income, including single properties, portfolios, part-home lettings, overseas arrangements and online platforms. It does not apply to companies, trusts, or landlords of commercial property.
Rental income is taxable and HMRC treats non-declaration as a compliance issue. The campaign provides a structured way to correct historic rental income issues voluntarily, rather than matters moving straight into formal investigation.
A landlord may choose to make a voluntary disclosure through the Let Property Campaign. After registration, there is a set period to calculate unpaid tax and submit figures. HMRC may accept the disclosure or request clarification.
The LPC allows multiple years of rental income to be addressed within a single disclosure. Penalties are assessed on a voluntary basis rather than through investigation, providing a more controlled way to resolve issues.
The process involves eligibility checks, tax calculations and penalty assessment, alongside communication with HMRC. Where rental arrangements are complex, understanding disclosure requirements and presentation is important, leading many landlords to involve tax specialists.
A typical outcome is agreement with HMRC on unpaid tax and applicable penalties under the campaign. Penalties reflect voluntary disclosure and are generally lower than investigation outcomes, with future reporting obligations clarified.
The HMRC Let Property Campaign is a voluntary disclosure facility for individual residential landlords. It allows landlords to bring undeclared or uncertain rental income tax affairs up to date. The campaign provides a defined framework to disclose past issues, calculate any unpaid tax and resolve matters with HMRC without moving directly into formal investigation.
The campaign is available to individual landlords who receive residential rental income. This includes those renting a single property, multiple properties, part of their home, properties let through online platforms, UK properties owned by overseas landlords and overseas properties owned by UK residents. It does not apply to companies, trusts, or landlords of commercial property.
Yes. The campaign can apply where overseas rental income has not been fully declared, provided the landlord is an individual rather than a company or trust. It may also apply where a person lives abroad but rents out residential property in the UK. Eligibility depends on the individual’s circumstances and the nature of the rental income involved.
The campaign covers residential rental income that has not been fully reported or where tax liabilities are uncertain. This can include income from single properties, property portfolios, part-home lettings, holiday homes used by the owner and income received through online letting platforms. It applies only to residential property, not commercial lettings.
A landlord registers for the Let Property Campaign and then has a set period to calculate unpaid tax and submit a disclosure to HMRC. The disclosure sets out the rental income involved and the tax due. HMRC may accept the figures provided or request clarification before agreeing the position within the campaign framework.
After a disclosure is submitted, HMRC reviews the information provided. It may accept the disclosure as presented or ask for further details or clarification. Once agreed, the outstanding tax and any applicable penalties are settled. The process aims to conclude the matter within the campaign rather than through separate compliance or investigation action.
The campaign involves assessing eligibility, calculating unpaid tax and understanding how penalties apply based on circumstances. It also requires accurate communication with HMRC. Where rental arrangements span multiple properties, tax years, or jurisdictions, the process can become complex. For this reason, many landlords choose specialist tax support to manage disclosures correctly.
We offer a no obligation chat about any potential case and to explore suitable solutions to assist.
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