Telling HMRC about past rental income: the Let Property Campaign

acrenvo.com/guides/let-property-campaign, last reviewed 18 October 2026

Grace is fictional. When her aunt died, she inherited a small flat and, rather than sell it, let it to a young couple. That was three years ago. The rent arrives in her bank account each month, and until a friend asked how she dealt with the tax on it, she had not thought of it as income she needed to tell HMRC about. She does not know whether she owes anything, and she would like to understand the route HMRC offers before she does anything else.

This guide cannot tell Grace whether she owes tax, and HMRC will not work out the figure for her either. Its guide says: “HMRC cannot provide individual advice on calculating how much you should pay.” What follows is the route HMRC sets out for landlords in her position, in HMRC’s own words wherever a rule is involved, so that she knows what each step asks of her. HMRC’s guide begins with its aim: “HMRC wants to help landlords get their tax right.”

What the Let Property Campaign is

In HMRC’s words, “The Let Property Campaign is for landlords who owe tax through letting out residential property in the UK or abroad.” Its full guide is Let Property Campaign: your guide to making a disclosure. HMRC’s general guide to disclosures, Make a voluntary disclosure to HMRC, points letting cases the same way: “But if your only undeclared income is from residential letting use the Let Property Campaign to disclose this.”

HMRC sets out the timing in that same opening section, and it is worth reading slowly.

The same paragraph of HMRC’s guide goes on: “If you do not do this now, and HMRC finds out later, you could get higher penalties or face criminal prosecution.” A little later it adds: “Whether your errors were due to misunderstanding the rules, or you deliberately avoided paying the right amount, you should notify HMRC now.”

Who can use it and who cannot

HMRC’s guide says: “You can report previously undisclosed taxes on rental income to HMRC under the Let Property Campaign if you’re an individual landlord renting out residential property.” It lists what this includes:

• renting out a single property
• renting out multiple properties
• renting out a room in your main home that’s over the Rent a Room Scheme threshold
• holiday lettings
• if you live abroad or intend to live abroad for more than 6 months and rent out a property in the UK, as you may still be liable to UK taxes
• if you’ve inherited a property and renting it out

It does not include:

• landlords who are letting out non-residential properties, such as a shop, garage or lock up
• if you want to disclose income on behalf of a company or a trust

Grace’s flat came to her through an inheritance, which is the last case on HMRC’s first list. A landlord who is unsure where they fit can start with HMRC’s own check. Its guide says: “Use the Let Property questionnaire to check if you need to disclose unpaid taxes under this campaign.” You can reach it through the Let Property questionnaire link in section 1.2 of HMRC’s guide.

How the notification and the disclosure fit together

HMRC’s guide describes a notification first and the disclosure after it. On the notification, it says: “You must tell HMRC of your intention to make a disclosure. You need to do this as soon as you become aware that you owe tax on your letting income.” On what that first contact needs, it says: “At this stage, you only need to tell HMRC that you’ll be making a disclosure. You do not need to provide any details of the undisclosed income or the tax you believe you owe.” HMRC then replies: “HMRC will write to you to tell you your unique disclosure reference number.”

HMRC’s guide also covers income that more than one person receives: “You cannot include details for more than one person on a disclosure. For example, if a husband and wife both have undisclosed income they must complete separate disclosures showing their share of the income they need to disclose.”

For the disclosure itself, HMRC’s guide says: “You can do this as soon as you have your disclosure reference number but you must disclose within 90 days of the date you receive your notification acknowledgement.” It goes on: “When you send your disclosure you must pay what you owe.” If paying everything at once is not possible, HMRC asks you to say so first: “If you cannot pay the full amount, you’ll need to let HMRC know as soon as possible and before you send in your disclosure.”

HMRC’s guide treats recent income separately from the disclosure. It says: “Any income you have had in the current tax year should not be included in your disclosure.” In the same section it says: “Include the income you had in the year before the current tax year on a tax return rather than in your disclosure.”

If someone helps you deal with HMRC

Grace may prefer to have someone else handle this for her. HMRC’s guide has a section for agents, and it says: “If you’re an agent you can tell HMRC about your client’s disclosure.”

Asking HMRC a question

HMRC’s helpline page, Let Property Campaign: enquiries, says: “Call HMRC for help with the Let Property Campaign, including checking if it applies to you.” Its guide adds: “If you have any questions not covered by this guide, phone the Let Property Campaign Helpline.”

If something in your life makes this harder to face, HMRC’s guide says: “If there is anything about your health or personal circumstances that may make it difficult for you to deal with this matter, then please call the Let Property Campaign helpline.”

Questions landlords ask about the Let Property Campaign