Let Property Campaign: your guide to making a disclosure

We have updated the dates under section 3.4 and 3.5 as part of annual uprating.

The link for the let property questionnaire has been updated.

Sections 1 and 2 have been updated to provide further information about who is affected by the campaign and how to notify HMRC.

Sections 3.4 and 3.5 have been updated.

Sections 3.4 and 3.5 have been updated.

We have updated the dates under section 3.4 and 3.5 as part of annual uprating.

Guidance updated to include 2020 to 2021 year changes.

Section 1.2 has been updated with a link if you need help.

Information about updates to the Digital Disclosure Service has been added and dates for when you need to submit an Income Tax return and which tax years you can make a disclosure for have been updated.

Sections 3.1 and 3.8 have been updated with a link to the latest penalties and interest calculator.

The guidance has been updated on which tax years you can make a disclosure for.

A link to form COMP1a has been added to the agents section.

Guidance on the scope of the Let Property Campaign has been updated.

Section 2 and 7.2 have been updated with new links to the digital disclosure service.

This guidance has been updated with a new section regarding making a disclosure for someone who has died.

The guidance has been updated on which tax years you can make a disclosure for. If you have to pay tax on rental income, you need to let HMRC know by 5 October 2018.

The section 'When to pay' has been updated about the need for a Payment Reference Number when making payment.

The guidance has been updated on which tax years you can make a disclosure for. If you have to pay tax on rental income, you need to let HMRC know by 5 October 2017.

Rates, allowances and duties have been updated for the tax year 2017 to 2018.

The agents online disclosure service is now available, and a link has been added to the guide

Temporary instructions added for agents to submit disclosures on behalf of their clients.

Change to guidance on long running compliance issues.

Rates, allowances and duties have been updated for the tax year 2016 to 2017.

Multiple amendments to the page due to 6 April 2015 changes.

First published.