Let Property Campaign disclosure services
Rental income you never declared? Your route back to compliance.
The Let Property Campaign lets landlords put things right on their own terms. Come forward yourself and your disclosure is unprompted, which sits at the bottom of the penalty range.
Rated 5.0 on Google and 4.9 on Trustpilot
(unprompted)
- Years assessed
- Tax due
- Penalty range
(prompted)
- Years assessed
- Tax due
- Penalty range
Who it covers
Do you need to use the Let Property Campaign?
If you have undeclared rental income from a UK property, the Let Property Campaign lets you make a voluntary disclosure to HMRC and bring your tax affairs up to date.
You have undeclared UK rental income
Many landlords fail to declare rental income without ever intending to, particularly when:
The rent was less than the mortgage payment, so it was assumed there was nothing to tax
The rent was below the personal allowance, so it was assumed there was nothing to report
The landlord moved overseas and did not realise UK tax still applied
Even where the property made a loss or produced very little income, HMRC still requires rental income to be reported.
You have received an HMRC nudge letter
Many people start the disclosure process after a nudge letter lands. HMRC sends these when it believes you may have undeclared UK rental income, encouraging you to review your affairs and disclose if necessary.
They are not an accusation, and they are not a formal enquiry, but they do mean you are already on HMRC’s radar, and the window to act on your own terms is open now rather than indefinitely.
Ignoring a nudge letter increases the risk of higher penalties if HMRC goes on to open a formal investigation.
Our reviews
Expats rate us 5.0 on Google and 4.9 on Trustpilot
240 reviews across Google and Trustpilot from expats in 50+ countries.
★★★★★
She helped us deal with our rental property tax. We were not familiar with the process, but Emma explained everything very clearly and professionally
Maria
Landlord (Google review)
★★★★★
I have been doing the accounting and filing myself and just don’t feel competent or confident. Emma and GTC sorted it out, filed the new SA and reviewed the previous year’s documents in the space of a week.
Erica
US expat (Google review)
★★★★★
We would highly recommend Emma - she was a huge help in dealing with a difficult tax situation. She was prompt and responsive throughout the process.
Kristen
Sorting a past error (Google review)
★★★★★
Always responded very quickly and professionally. Called attention to some issues which previous accountants had overlooked.
John
Past issues (Trustpilot review)
★★★★★
Emma has been helping us sort out a complicated overseas tax issue. She has demonstrated excellent knowledgeable and is so helpful and approachable.
Annie
Overseas tax (Trustpilot review)
What we do
We handle the disclosure from start to finish
We manage your Let Property Campaign disclosure from start to finish ensuring full HMRC compliance, and positioning your case to minimise penalties.
How it works
Notify, then ninety days
The clock only starts when you notify, which is why most of the work happens before that point, not after it.
Before
Preparation
Records gathered, income and expenses reconstructed, and the likely outcome established before anything is filed.
Day 0
Notification
We notify HMRC of your intention to disclose. This is the moment your disclosure becomes unprompted.
Day 1–90
Disclosure
The full disclosure prepared and submitted: tax, interest and penalties computed year by year, with the case for your behaviour set out.
Day 90
Offer & payment
Payment made, or a time-to-pay arrangement agreed. HMRC reviews, and in most cases accepts.
Working with us
How our Let Property Campaign process works
01
Tell us what happened
A confidential first conversation
No judgement, no lecture
Whatever records you still have
An honest view of the exposure
02
We build the disclosure
Income reconstructed year by year
Every allowable expense claimed
Behaviour presented and evidenced
Tax, interest and penalties computed
03
We settle it with HMRC
Notification and full disclosure filed
Penalty position argued
Time to pay agreed if needed
You are compliant, and it is over
HMRC compliant support
Ready to start the Let Property Campaign disclosure?
Our goal is simple: resolve your tax position efficiently, minimise disruption, and give you complete peace of mind.
💷 Fixed fees
🏦 ATT qualified
🔒 Fully confidential
Why GTC
Let Property Campaign disclosure experts
Global Tax Consulting is a UK tax advisory firm that prepares and submits disclosures to HMRC through the Let Property Campaign, for UK taxpayers with undeclared rental income.
01 / EXPERTISE
Founder-led, ex-Deloitte
Every piece of work is reviewed and signed off by Emma McDermott, ATT, before it reaches you or HMRC.
02 / TRACK RECORD
240 reviews, rated 5.0 and 4.9
We have 135 reviews on Google and 105 Trustpilot reviews last checked 27 October 2026.
03 / PRICING
Fixed fees, agreed upfront
Fees are fixed before work starts and typically range from £4,000 to £10,000, depending on the number of properties and tax years.
04 / PROCESS
Everything in one portal
Upload documents, sign forms and message your advisor securely, from any timezone.
Related reading
Questions before you come forward?
How the campaign works, the other routes to HMRC and how UK rent is taxed when you live abroad.
HMRC disclosure
HMRC Let Property Campaign guide
How the disclosure works, from telling HMRC to paying what you owe within 90 days.
Read the guide
HMRC disclosure
HMRC voluntary disclosure
Which disclosure route fits your situation, and why telling HMRC first matters.
Read the guide
Non-resident landlords
Non-Resident Landlord Scheme
How tax is taken from your rent by default when you live abroad, and how to receive it in full.
Read the guide
FAQs
Questions we get from expats about LPC disclosures
Who can help me make a Let Property Campaign disclosure to HMRC?
You can make a Let Property Campaign disclosure yourself, or a tax adviser can make it for you. The adviser notifies HMRC, you sign form COMP1a so HMRC can deal with them, and they then have 90 days to work out the tax, interest and penalty and submit the disclosure. Global Tax Consulting does this for landlords who live abroad or are moving abroad. Founder Emma McDermott ATT, formerly of Deloitte, prepares and submits every disclosure, for a fixed fee that typically ranges from £4,000 to £10,000. HMRC's Let Property Campaign helpline (0300 123 0998, or +44 300 123 0998 from abroad) can answer process questions but will not calculate what you owe.
What is the Let Property Campaign?
An HMRC disclosure facility for individual landlords who have not declared rental income. It gives you a structured way to bring your tax affairs up to date, and because you come forward yourself, your disclosure is treated as unprompted — which sits at the bottom of the penalty range rather than the top.
How far back does HMRC go?
It depends on why the rent was not declared. If you never told HMRC you had letting income, HMRC can go back up to 20 years. If you took reasonable care it is up to 4 years, if you were careless up to 6 years, and if you deliberately paid too little up to 20 years. In practice the number of years is also limited by when you started letting.
Will I be prosecuted?
Criminal prosecution is rare and is generally reserved for the most serious deliberate cases. The Let Property Campaign is a civil settlement route, and coming forward voluntarily is exactly the behaviour it is designed to encourage.
What if I cannot pay it all at once?
Say so early. HMRC can agree time-to-pay arrangements, and it is far better to propose one as part of the disclosure than to submit an offer you cannot honour.
I do not have records going back that far. Can I still disclose?
Yes. Disclosures are routinely built from bank statements, letting agent summaries and reasonable estimates where records are genuinely gone. What matters is that the approach is honest, consistent and explained.
How long does the whole thing take?
Once you notify, you have 90 days to submit the disclosure and pay. Most of the work happens before notification — we usually want the numbers substantially built before the clock starts.
Does this apply if I live abroad?
Yes. HMRC’s guide says you can use the Let Property Campaign if you live abroad, or plan to for more than six months, and rent out a property in the UK.
References
Official HMRC guidance
Links open official government websites. Global Tax Consulting is an independent firm and is not part of HMRC.
Work with GTC
Resolve your HMRC position today
HMRC rewards high-quality and transparent voluntary disclosures with significantly reduced penalties. One form, a fixed fee, and a route back to compliance with HMRC.