HMRC have published guidance for making a disclosure under the Let Property Campaign according to Harris & Co accountants Northampton. The Let Property Campaign is open to all residential property landlords with undeclared tax liabilities. Landlords who wish to take part in the campaign should firstly notify HMRC and secondly make a full disclosure to HMRC including a formal offer. This can be done online. Landlords taking part in the campaign can expect to pay less in penalties that would otherwise have been the case.