The scope of the Let Property Campaign
The Let Property Campaign is an opportunity open to all residential property landlords with undisclosed taxes. This includes:
- those that have multiple properties
- landlords with single rentals
- specialist landlords with student or workforce rentals
- holiday lettings
- renting out a room in your main home for more than the Rent a Room Scheme threshold
- those who 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
This campaign is not open to those landlords who are letting out non-residential properties such as a:
You also cannot use the Let Property Campaign if you want to disclose income on behalf of a company or a trust.
Landlords who jointly own property with their husband, wife or civil partner should read guidance in the Property Income Manual PIM1030 under the heading ‘Jointly owned property: husband & wife or civil partners’. They should also read about the 50/50 rule outlined in the Trusts, Settlements and Estates Manual TSEM9800.
You can use the Let Property questionnaire to check if you need to disclose unpaid taxes under this campaign.
Require more information?
If you would like more information or would like to speak to us direct then call us on 0208 144 3800. Or if you would prefer, ask us a question online.