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What is Let Property Campaign?
Last verified 31 October 2026
The Let Property Campaign is HMRC's route for individual landlords to disclose and pay tax on rental income they have not previously declared. It covers residential lets in the UK or abroad, including holiday lets and inherited property.
Why it matters to landlords
You first notify HMRC that you intend to make a disclosure, without giving figures, and receive a disclosure reference number and a payment reference number. You then have 90 days to work out the income, tax, interest and any penalties, and to send the disclosure and payment. If you cannot pay in full, contact HMRC before the deadline. GOV.UK says penalties are lower than if HMRC finds the income itself.
How far back you go depends on why the tax went unpaid: up to 4 years for reasonable care, up to 6 for careless errors, and up to 20 for failure to notify or deliberate under-payment. HMRC expects most disclosures to cover no more than 6 years. Companies, trusts and commercial lets such as shops and garages cannot use the campaign.
Example
Omar let a spare flat from 2021 and never registered for Self Assessment. He tells HMRC he wants to make a disclosure, gets a reference number on 3 November 2026 and has 90 days from the acknowledgement to calculate what he owes and pay. He keeps rent books and bank statements to work out each year.
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