Individuals who are registered for self assessment but whom HMRC suspects have not declared income from renting out property are likely to be receiving a nudge letter from HMRC.
The department confirms that it is sending 800 such letters to taxpayers or their agents, inviting them either to make a disclosure using HMRC’s online disclosure portal or to tell HMRC if they don’t have any income to disclose.
An HMRC spokesperson said: ‘We’re writing to landlords to remind them that they may need to declare income earned from their rental properties.’
Copies of taxpayer and agent letters are on the CIOT website.