Let Property Campaign support
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.
Trusted by 1,000+ expats worldwide
(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.
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
We help you bring your affairs up to date with HMRC
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
200+ five-star reviews
We have 134 reviews on Google and 104 Trustpilot reviews last checked 11 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.
Emma at GTC is excellent with an outstanding knowledge of tax affairs. The service has been professional from start to finish and I cannot fault anything. Her rapid responses at every stage is particularly reassuring during stressful times.
Warren, UK
Excellent service from Emma. She was always professional, very knowledgeable and incredibly quick to respond to every email and question. She made the whole process simple and stress-free, and I really appreciated all her help.
Maria, UK
We, as a family, decided to move overseas. Emma from Global Tax Consulting went above and beyond, providing clear and precise advice and assisting us with completing all the necessary forms. I would highly recommend her services.
Ramit, UAE
FAQs
Questions we get from expats about LPC disclosures
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 how the behaviour is characterised. Broadly, four years where reasonable care was taken, six where the failure was careless, and up to twenty where it was deliberate. Establishing which applies is a large part of the work.
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. Non-resident landlords with UK rental income are squarely within the campaign, and it is one of the most common situations we deal with.
Who can help me make a Let Property Campaign disclosure to HMRC?
You can make the disclosure yourself, or authorise a tax adviser to act as your agent. At Global Tax Consulting, Emma McDermott, ATT, prepares and submits Let Property Campaign disclosures for landlords in the UK and abroad. The fee is fixed before work starts and typically ranges from £4,000 to £10,000.
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.