HMRC is targeting compliance activity across all landlord types and will identify and write to landlords who they consider may not have declared all their rental income.

This will involve HMRC carrying out compliance checks or enquiries to resolve matters. The customers involved will not then be able to make use of the opportunity offered as part of this campaign.

Please follow this link for full details https://www.gov.uk/government/publications/let-property-campaign-your-guide-to-making-a-disclosure/let-property-campaign-your-guide-to-making-a-disclosure