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HMRC Let Property Campaign: Disclosure for Landlords Explained

Shared from Tax Insider: HMRC Let Property Campaign: Disclosure for Landlords Explained
By Joe Brough, October 2025

Joe Brough explains how the let property disclosures scheme works, and offers some tips for making a successful disclosure. 

If a taxpayer has underdeclared their property income, whether unknowingly or deliberately, the ‘Let property campaign’ (LPC) allows them to make a full disclosure to HMRC to rectify their errors.  

What is the LPC?  

The LPC (see https://tinyurl.com/HMRC-LPC-Diclosure) is a facility which allows taxpayers to disclose previously underdeclared property income to HMRC, and pay the outstanding tax, penalties and interest due. Making an unprompted disclosure allows taxpayers to make an offer to HMRC to settle any tax and penalties which may be due, on terms which are more favourable than if HMRC discovers the error during an enquiry. 

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