Landlord Disclosure
Undeclared rental income, put right properly
Let Property Campaign and Worldwide Disclosure Facility disclosures prepared by a Chartered Tax Adviser practice that has prepared and settled real voluntary disclosures, on fixed fees agreed upfront.
The Short Answer
If you have rental income HMRC does not know about, the safest and cheapest way out is to disclose before HMRC contacts you. The Let Property Campaign is HMRC's standing route for individual residential landlords, including non-residents living abroad, and an unprompted disclosure transforms the penalty position: a careless inaccuracy can be reduced to nil if you come forward first, but carries a 15% minimum once HMRC prompts you.
How far back a disclosure goes depends on behaviour: a maximum of 4 years where you took reasonable care, 6 where you were careless, and up to 20 years where you failed to notify HMRC or acted deliberately. Getting that behaviour classification argued correctly is where most of the money is won or lost, and it is exactly the ground a specialist adviser fights on.
If HMRC has already written to you, a nudge letter is not an accusation, but it is a formal signal that HMRC holds data about your affairs, usually from the Common Reporting Standard feeds it receives from more than 100 jurisdictions. HMRC typically asks for a response within about 30 days, and professional bodies caution strongly against signing the enclosed Certificate of Tax Position without advice. We handle the response, the disclosure and the settlement end to end.
What We Do
Handled for you, end to end
- Let Property Campaign disclosures from first notification through to settlement, for UK-based and overseas landlords
- Worldwide Disclosure Facility disclosures through HMRC's Digital Disclosure Service, including the 90-day calculation and submission window
- Nudge letter responses, including advice on the Certificate of Tax Position before you sign anything
- Penalty mitigation: arguing the right behaviour classification and maximum reduction for the quality of your disclosure
- Scoping the years properly so you disclose what the law requires, no more and no less
- Bringing you fully up to date afterwards: Non-Resident Landlord Scheme registration and ongoing Self Assessment so it never happens again
Free In-Depth Guides
Read the guides first, if you like
Self Assessment
Let Property Campaign: Disclosing Undeclared Rental Income
If you have UK rental income you never told HMRC about, the Let Property Campaign lets you come forward on the best terms available: penalties as low as 0% to 10% instead of up to 100%, on a settlement you calculate and offer yourself. Who qualifies, how far back the years go, and how the 90-day process actually runs.
11 min read · Reviewed August 2026
Foreign Income
HMRC Worldwide Disclosure Facility & Nudge Letters Explained
The HMRC Worldwide Disclosure Facility explained: how a WDF disclosure works, what a nudge letter and Certificate of Tax Position mean, and what it costs.
9 min read · Reviewed July 2026
Non-Resident Landlords
Overseas & Non-Resident Landlord Tax on UK Rental Income
UK rental income stays taxable in the UK however far away you live. What changes when you move abroad is how the tax is collected: the Non-Resident Landlord Scheme, form NRL1, your allowances and your filing route.
15 min read · Reviewed July 2026
Foreign Income
Foreign Rental Income: UK Tax and the SA106
Foreign rental income UK tax guide for 2026/27: report overseas lets on the SA106, claim expenses and Foreign Tax Credit Relief, and check 4-year FIG relief.
9 min read · Reviewed July 2026
Non-Resident Landlords
Non-Residents Holding UK Property: The Complete Tax Guide
Non resident owning UK property or real estate: 2026/27 tax on rental income, SDLT surcharges, the NRL scheme, non resident CGT and inheritance tax.
10 min read · Reviewed July 2026
Non-Resident Landlords
MTD for Non-Resident Landlords: Your Start Date
Making Tax Digital for non-resident landlords: who is caught from April 2026, the SA109 deferral to 2027, quarterly deadlines, penalties and what to do now.
7 min read · Reviewed July 2026
Free Tax Tools
Run your own numbers, before we speak
UK Rental Income Tax Calculator
Free 2026/27 rental income tax calculator for UK landlords: estimate the tax on your rental profit, including the mortgage-interest (finance cost) restriction, and what you keep.
Try it freeUK Income Tax & Take-Home Calculator
Work out your UK income tax, National Insurance and take-home pay, with a Scottish-taxpayer option for Scotland's separate income-tax bands. Indicative, instant, free.
Try it freeOur Promise
Fixed fees, agreed in advance
We confirm your fee in writing before any work begins. You always know exactly what you are paying, billed as a fixed amount, never in arrears by the hour.
What a disclosure costs
Every disclosure is quoted as a fixed fee agreed upfront, scoped to the years involved and the records available. You approve the fee in writing before any work begins, and the figure covers the disclosure from notification through to settlement.
See full fixed-fee pricingCommon Questions
Honest answers, before you book
More questions? Read our full FAQ.
Ready When You Are
Start with a free clarity call
Book a free clarity call and we will talk through your situation and confirm a fixed price in writing: no obligation, no pressure, and no surprises.
Prefer email? Reach us at jordanonraet-wells@horizonukts.com