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Let Property Campaign
Disclose Undeclared Rental Income
HMRC Let Property Campaign help from specialist landlord tax advisers. We check records, calculate tax, interest and reduced penalties, and file your DDS disclosure on time. Act now for certainty, lower risk, and peace of mind.
Get Help with Disclosure of Undeclared Rental Income
HMRC Let Property Campaign
HMRC Let Property Campaign (LPC): a voluntary route for individual landlords to correct undeclared UK rental income via the Digital Disclosure Service. Our tax experts scope years, behaviour and reliefs, prepare accurate computations, and negotiate fair penalties and Time to Pay. Transparent fees, robust evidence, and EEAT-focused guidance build trust. Start your secure disclosure today to reduce risk and protect your reputation.
Received an HMRC Nudge Letter
Received an HMRC nudge letter about rental income? Do not ignore it—respond professionally and gather evidence. We assess your position, quantify exposure, and recommend the correct route (Let Property Campaign, Self Assessment amendment, or WDF). Expect clear timelines, calm representation, and strong mitigation to reduce penalties while restoring compliance and confidence.
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What is the HMRC Let Property Campaign, and who can use it?
The Let Property Campaign (LPC) is HMRC’s route for individual landlords to correct undeclared rental income in a structured, less stressful way. If you’ve rented out a home, a spare room, an HMO, or a holiday let and haven’t declared everything, the LPC lets you volunteer information, settle what’s owed, and usually receive lower penalties than if HMRC approaches you first.
It’s designed for individuals, not companies or trusts, and it covers residential letting rather than purely commercial property. You don’t need to have filed Self Assessment in previous years to take part; the campaign can be your starting point to get compliant. Many landlords use it after discovering gaps caused by agent changes, short-term lets, or misunderstanding rules around allowable expenses and mortgage interest relief.
The process is simple: notify HMRC of your intent to disclose, gather your figures, and submit a full calculation with an explanation of the error and your corrections. Once accepted, propose full payment or agree to a Time to Pay arrangement. At Tax Accountant, we scope your facts, pick the right route, and manage every step so you can close the chapter and move on.
How does the 90-day deadline work, and what if I need more time?
After you notify HMRC through the Digital Disclosure Service, you’re typically given 90 days to submit your full disclosure. That window is meant to be realistic: you’ll collect bank statements, letting agent reports, tenancy agreements, mortgage interest summaries, and invoices for repairs, insurance, and service charges. You’ll also prepare a short narrative explaining why the error happened and how you’ll prevent it in future.
If your case is complex—such as having multiple properties, missing records, overseas aspects, or historic agent changes—you can request additional time from HMRC. The key is early, open communication; don’t wait until day 89 to raise an issue. Provide a sensible plan that clearly outlines what’s complete, what’s outstanding, and when it will be delivered. HMRC is more flexible when you’re proactive and organised.
Our approach at Tax Accountant is to front-load the work. We create a property-by-property checklist, reconstruct numbers where statements are missing, and run quality control before you submit. If cash flow is tight, we’ll design a Time to Pay proposal that you can actually stick to. Hitting the 90-day target with a clean, well-evidenced disclosure keeps stress down and credibility up, which supports lower penalties and faster closure.
How many years must I disclose—4, 6, 12, or up to 20?
How far back you can go depends on your behaviour and whether the income is from the UK or offshore. For many landlords with simple mistakes, six years is common. Where issues are more serious, the window can be longer, and in deliberate cases, HMRC can look up to 20 years. If there’s an overseas element—like rent from a foreign property or funds kept abroad—the disclosure period can stretch further than a straightforward UK case.
The goal is to get the scope right from the start. We map your letting timeline year by year, confirm when rental activity actually began, and identify which tax years need correction. Guesswork is your enemy; evidence and a calm, logical method are your friends. If you only started letting three years ago, we will demonstrate that clearly. If you started earlier, we’ll rebuild the figures with bank data, agent statements, and estimates where acceptable.
At Tax Accountant, we also prepare a behaviour explanation that is honest and consistent with the numbers. This isn’t about excuses; it’s about clarity. Showing improved record-keeping, software adoption, or professional oversight helps justify a shorter lookback and a lower penalty. The outcome you want is a disclosure that’s accurate, defendable, and wrapped up in one pass.
I’ve received an HMRC “nudge letter” about rental income—what should I do?
A nudge letter means HMRC’s data suggests that undeclared rent is involved. It could come from letting platforms, agent returns, or Land Registry checks. Please don’t ignore it. First, verify the facts: did you have a lodger, an Airbnb stay, or a tenancy that spanned multiple tax years? Did you assume something was tax-free under Rent-a-Room when it wasn’t? Mistakes happen—what matters now is how you respond.
If there’s a gap, the Let Property Campaign is often the fastest and most cost-effective solution. You’ll notify, compile figures, and submit within the standard deadline. If you believe you’re compliant, reply politely and explain the evidence: for example, a family member stayed rent-free, or the rent related to a period already assessed. Keep the tone professional and cooperative.
Tax Accountant will triage the letter, cross-check filings against bank and agent statements, and estimate exposure. We’ll recommend the correct route—LPC, a simple Self Assessment amendment, or another disclosure facility if offshore matters are involved. Our focus is on protecting your position, reducing penalties, and preventing escalation. Early engagement signals good faith, which helps you secure a fair outcome and move on.
What tax, interest, and penalties should I expect—and how can they be reduced?
Your settlement typically includes three parts: tax due, statutory interest, and a penalty linked to behaviour and how you disclose. Unprompted, complete, and timely disclosures usually attract lower penalties than cases where HMRC contacts you first. The penalty range also reflects whether the issue involves UK or overseas income, as well as how well you cooperate during the process.
You influence the outcome through accuracy and transparency. First, ensure the numbers are accurate: over-disclosing is just as unhelpful as under-disclosing. Second, provide a clear explanation of what went wrong—carelessness, misunderstanding, or disorganised records—and what’s changed. Third, provide evidence promptly when requested. This demonstrates cooperation and can bring the percentage down.
If paying in full isn’t realistic, you can propose a Time to Pay arrangement. It’s better to offer a plan you can keep than a promise you’ll break. At Tax Accountant, we prepare a balanced penalty proposal backed by facts, present a clean calculation, and structure affordable payment terms. Our aim is predictable closure: you know what you owe, why you owe it, and how it will be settled—without surprise add-ons or prolonged back-and-forth.
What documents do I need—and what if my records are messy?
Start with the essentials: tenancy agreements, letting agent statements, bank statements, mortgage interest summaries, insurance documents, repair and maintenance invoices, service charges, ground rent, and any platform statements for short-term lets. With those, we can rebuild each tax year’s rental profit and verify what was previously filed.
Messy records aren’t a deal-breaker. Where paperwork is missing, we can often reconstruct figures from bank data and credible estimates, provided the method is clearly explained. We also review rules that change the outcome: Rent-a-Room, furnished holiday lets criteria, non-resident landlord withholding, and the distinction between repairs (allowable) and improvements (capital). Getting these right can materially reduce the final tax and penalty.
Tax Accountant provides a secure document portal and an itemised checklist, then pressure-tests the numbers before submission. We write your behaviour narrative in plain English and prepare your disclosure pack: calculations, interest, penalty proposal, and payment plan if required. Good evidence means fewer questions and faster decisions. The result is a robust, on-time disclosure that gives HMRC confidence and gives you peace of mind..
How does LPC compare with WDF, COP9/CDF, and a Self Assessment amendment?
Think of the options as a toolbox. The Let Property Campaign is the best fit for individual landlords with residential rental income to disclose. If your situation involves broader offshore issues—such as foreign bank accounts, assets, or non-property income—another facility may be better suited. Where HMRC suspects deliberate behaviour, the COP9/CDF process can apply and requires a different strategy. For small, recent corrections within the normal amendment window, a standard Self Assessment amendment might be all you need.
Picking the wrong route can waste time and increase risk. We begin with a brief strategy call to outline your key facts and risks. If the LPC is a good fit, we proceed quickly within the 90-day timetable. If offshore matters are dominant, we adjust to the appropriate facility so that everything is resolved in one coherent package. If the issue is narrow and recent, we avoid over-engineering and make the necessary amendments.
This matching of facts to process is where professional experience shows its value. It keeps penalties proportionate, deadlines realistic, and the disclosure defensible. With Tax Accountant, you’re not guessing—you’re following a plan designed to close the matter cleanly and keep you compliant going forward.
Are holiday lets, Airbnb, lodgers, or non-resident landlords included?
Yes—most individual residential letting scenarios can use the Let Property Campaign. That includes single lets, HMOs, short-term holiday lets such as Airbnb, and lodgers in your own home, subject to the Rent-a-Room rules. Non-resident landlords can also disclose UK rental income through LPC. The main exclusions are companies, trusts, and purely commercial properties, which are handled differently.
Each case needs the right treatment. For holiday lets, we verify each year that the property meets the furnished holiday let criteria, as this affects how profits are calculated. For lodgers, we review whether your receipts fell within the Rent-a-Room threshold or require normal rental treatment. For short-term lets, we reconcile platform payouts, cleaning and linen costs, and service fees. If you’ve paid tax overseas on a foreign property, we look at how double tax relief interacts with your UK position.
Tax Accountant builds a property schedule per year, documents assumptions, and explains any estimates. This clarity helps HMRC process your disclosure quickly and fairly. You’ll know exactly what’s included, why it’s included, and how the final numbers were calculated, which reduces stress and speeds up the closure process.
How does Tax Accountant help, from first call to final settlement?
We’re your disclosure partner from start to finish. First, we conduct a quick triage to confirm the appropriate route—LPC for residential landlords, a straightforward Self Assessment amendment for narrow issues, or another facility if offshore or serious behavioural concerns are present. You’ll understand the path, timeline, and likely cost before we begin.
Next, we gather documents using a secure portal and rebuild your property numbers, one by one. We test allowable expenses, treat repairs and improvements correctly, and ensure that mortgage interest and special cases (such as Rent-a-Room or furnished holiday lets) are handled properly. Then we draft your behaviour narrative, propose a fair penalty, and prepare your Time to Pay plan if needed.
Finally, we submit through the Digital Disclosure Service, manage the 90-day clock, answer HMRC questions, and keep you updated. If disagreement arises, we can steer you into ADR to resolve it efficiently. Our commercial focus is simple: speed, certainty, and penalty reduction. You’ll get a clean, defendable disclosure and a clear finish line. When you’re ready to fix the past and protect the future, talk to our Tax Advisors—fast, discreet support trusted by landlords who want it done right the first time.