HMRC has announced that they are writing to landlords that they suspect have not declared income from property or capital gains from the sale of property. The letters are called ‘nudge’ or ‘one to many’ letters and encourage the recipients to register for the Let Property Campaign (LPC) to report any unpaid tax, interest and the appropriate penalty.

People often ask us to explain why HMRC is interested in the circumstances surrounding their tax behaviour, such as paying late or not reporting certain income on their tax return.