Let Property Campaign
What Is the Let Property Campaign?
The Let Property Campaign (LPC) is an ongoing HMRC initiative that allows landlords to voluntarily disclose unpaid tax on rental income from UK residential properties. It is open to individual landlords — including those who let a single property, those with multiple properties, accidental landlords, and even those who live overseas.
If you have rented out a property at any point and not declared all the income to HMRC, this campaign provides a straightforward route to regularise your position — and secure significantly lower penalties than you would face if HMRC discovered the issue through an investigation.
Who Does the Let Property Campaign Apply To?
Landlords who have undeclared income from residential lettings
Accidental landlords — for example, those who let a property while working or living elsewhere
Landlords who inherited a property and began receiving rental income
Those who let furnished holiday accommodation
Landlords with properties let on short-term platforms such as Airbnb or SpareRoom
Non-resident landlords with UK rental property
The Let Property Campaign applies to residential property only.
Different disclosure routes are available for commercial property lettings or holiday lets with specific tax treatment.
Why Is HMRC Targeting Landlords?
Why Is HMRC Targeting Landlords?
HMRC uses data from a wide range of sources to identify landlords who may not be declaring rental income — including Land Registry records, letting agent databases, tenancy deposit schemes, and information from short-let platforms. Nudge letters are also being sent specifically targeting landlords in active HMRC campaigns.
If HMRC has reason to believe you have undeclared rental income, it is far better to come forward through the Let Property Campaign than to wait for a formal enquiry.
What Expenses Can Be Offset?
Before calculating any liability, it is important to ensure all allowable expenses are correctly claimed. These can include:
Mortgage interest (subject to current relief restrictions for residential properties)
Letting agent fees and management charges
Repairs and maintenance costs
Buildings and contents insurance
Ground rent and service charges
Accountancy and professional fees
Utility bills (where paid by the landlord)
How We Help
- We review your rental income history and identify the years in question
- We calculate all allowable expenses and deductions to minimise your tax liability
- We prepare and submit your disclosure through the Let Property Campaign
- We handle all communication with HMRC on your behalf
- We negotiate the lowest possible penalties based on your circumstances
- We advise on how to manage your rental income going forward to stay fully compliant
Why Act Quickly?
Already received a nudge letter about your rental property? Do not ignore it. Contact us and we will assess whether the Let Property Campaign is the right route for your situation and act quickly to protect your position.
Our Approach
Our approach is: Practical and straightforward Confidential and supportive Focused on resolving the issue properly Clear at every step
Speak to Us Confidentially
If you’re unsure whether your rental income has been reported correctly, the best step is to get clarity early.
