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Introduction

Campaigns are targeted disclosure opportunities for selected groups of individuals, traders and professionals to make declarations of any undeclared income and / or over-claimed expenses. HMRC charges financial penalties in relation to disclosures that give rise to additional tax.

HMRC began introducing campaigns in 2010. Early campaigns included medical professionals, plumbers, internet traders, landlords, employees with a second source of income, credit card sales and individuals who have sold properties that are not their main residence. For a list of the previous campaigns run by HMRC, see the GOV.UK website (archived). Often HMRC offered beneficial penalty terms to encourage uptake. Where individuals that fell within the parameters of the campaign failed to make a disclosure, HMRC would treat the failure as deliberate when determining penalties on any subsequent enquiry or compliance check.

Most of these campaigns ended before 2016 and only one campaign remains open: the Let Property Campaign. This is targeted at individuals with tax to pay in relation to residential