Guidance

Let Property Campaign: your guide to making a disclosure

Check if the Let Property Campaign applies to you and find out how to make a disclosure to HMRC for unpaid tax.

Documents

Details

The Let Property Campaign is an opportunity for landlords who owe tax from letting out residential property to get up to date with their tax affairs.

This guidance will tell you:

  • about the Let Property Campaign
  • how to make a notification and disclosure to HMRC
  • how to prepare your disclosure
  • how to pay HMRC
  • what happens after HMRC receives your disclosure
  • how to get things right in the future
Published 10 December 2013
Last updated 6 April 2020 + show all updates
  1. Information about updates to the Digital Disclosure Service has been added and dates for when you need to submit an Income Tax return and which tax years you can make a disclosure for have been updated.

  2. Sections 3.1 and 3.8 have been updated with a link to the latest penalties and interest calculator.

  3. The guidance has been updated on which tax years you can make a disclosure for.

  4. A link to form COMP1a has been added to the agents section.

  5. Guidance on the scope of the Let Property Campaign has been updated.

  6. Section 2 and 7.2 have been updated with new links to the digital disclosure service.

  7. This guidance has been updated with a new section regarding making a disclosure for someone who has died.

  8. The guidance has been updated on which tax years you can make a disclosure for. If you have to pay tax on rental income, you need to let HMRC know by 5 October 2018.

  9. The section 'When to pay' has been updated about the need for a Payment Reference Number when making payment.

  10. The guidance has been updated on which tax years you can make a disclosure for. If you have to pay tax on rental income, you need to let HMRC know by 5 October 2017.

  11. Rates, allowances and duties have been updated for the tax year 2017 to 2018.

  12. The agents online disclosure service is now available, and a link has been added to the guide

  13. Temporary instructions added for agents to submit disclosures on behalf of their clients.

  14. Change to guidance on long running compliance issues.

  15. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  16. Multiple amendments to the page due to 6 April 2015 changes.

  17. First published.