Let Property Campaign disclosures

Bring undeclared rental income up to date through HMRC's Let Property Campaign, with the lowest penalty position properly argued.

• Review of how many years are genuinely in scope

• Notification to HMRC and the 90-day disclosure timetable

• Rebuilt rental accounts for every year disclosed

• Tax, interest and penalty computation with the behaviour position argued

• Offer, payment arrangement and correspondence handled end to end

• Clean-up so future returns are filed on time

The Let Property Campaign is HMRC's disclosure route for residential landlords with undeclared UK or overseas rental income. You notify first, then have 90 days to calculate and submit the disclosure and pay what is due, or agree time to pay.

How far back you must go depends on behaviour: broadly four years where reasonable care was taken, six for carelessness and up to twenty for deliberate conduct. Getting that judgement right is usually worth more than any single expense claim.

Penalties are a percentage of the tax and depend on whether the disclosure is unprompted, how the error arose and how much you help HMRC. Unprompted careless disclosures made within twelve months of the tax being due can attract nil penalties; prompted and deliberate cases rise steeply, and offshore income carries higher bands still.

Thresholds, rates and deadlines quoted here reflect the 2026/27 UK position. Check current GOV.UK guidance, or ask us, before you rely on them for your own company.

We start by looking at the last filed accounts, your current records and your filing dates, then confirm a fixed scope and fee in writing.

Once the work is live you get reminders ahead of each deadline, a named person to ask questions, and a plain-English summary when the figures are ready, not a PDF with no explanation.