HMRC Let Property Campaign
Here is Panthera’s guide on everything you need to know about HMRC’s Let Property Campaign. This campaign was launched in 2017 to encourage landlords to pay their undeclared and overdue taxes on property rentals.
Does it apply to me?
It is aimed at those who own a property and rent it out. More specifically, the landlords who either intentionally or unintentionally haven't paid the taxes that they owed that were generated by those properties.
If you are letting out a room in your primary residence for £7,500 or less a year and are a part of the Rent A Room scheme, this doesn't apply to you. However, if you are charging more than £7,500 in rent on the room, the amount over £7,500 will be of interest to HMRC.
Will I be punished for these owed taxes?
Yes, but if you declare any under- or none-reporting as part of this campaign and if your mistake was a "minor error." You will still have to pay the unpaid tax but the penalties on those unpaid taxes will either be waived or you’ll only be required to pay a penalty of 10-20% of the undeclared tax.
In the event you purposefully didn’t disclose this information to HMRC in order to avoid paying the right amount, then the penalties you pay may be much higher.
The fines for a deliberate lack of disclosure could be up to 100% of the tax you owe through that non-disclosure.
Fines can reach as high as 200% of the unpaid tax if they come from offshore-based property-related income.
How do I notify HMRC?
There are several easy steps you can take to get your property-related taxes back in order:
- Notify HMRC about wanting to be a part of the Let Property Campaign
- Tell HMRC about all income, capital gains, tax and duties you have previously withheld from them,
- Make a formal offer to pay these taxes,
- Actually pay the taxes,
- Assist HMRC whenever they need additional information.
The fines you receive can paid over time if your current financial circumstances make a one-off payment of the penalty impossible.
What if I don’t have not been good at business records in the past?
Then this is also a great time to start. The Let Property Campaign doesn’t require that you have a complete set of business records for the time period during which you didn’t pay your taxes.
If you start to keep a set of business records, this will prevent HMRC from levying a fine of up to £3,000 in the future for not keeping records to an "adequate standard".
We can help
Our team of advisers can help you in gather all the information you need to work out any unpaid tax liability you have from rental income from property. We can also prepare the paperwork needed in order for you to report under the Let Property scheme.
Call our specialists today on 01235 768 561 or email us on enquiries@pantheraaccounting.com.