Which route is yours? — find the right HMRC disclosure route in a few questions.

The routes at a glance

Wondering which HMRC disclosure route is yours — the Let Property Campaign, the Digital Disclosure Service, or the Worldwide Disclosure Facility? Here are the main routes and who each is for. The guided tool above points you to the right one; this is what it’s choosing between. If you’re asking “do I use the LPC or the DDS?” or “which disclosure facility do I need?”, this is your answer.

Let Property Campaign (LPC)

For an individual putting undeclared UK residential rental income right — and it also covers a UK resident who lets a home abroad. Your next step: notify HMRC that you intend to disclose. You don’t need your figures ready yet — notifying is free and locks in the better terms. Read more.

Worldwide Disclosure Facility (WDF)

Where offshore income or assets are involved more broadly, and it was a genuine mistake or a lack of care. Offshore penalties are stricter. If an offshore matter was deliberate, that is far more serious — potentially COP9 territory — and needs specialist advice before you do anything. Your next step: a short conversation before you notify helps you get it right from the start. Read more.

Digital Disclosure Service (DDS)

The general route for companies, commercial or mixed-use property, and other cases the LPC doesn’t cover. Your next step: for a company, talk it through first, as the tax works differently; for commercial property, read how a disclosure works and gather what you have. Company & joint landlords.

A trust or estate

Follows its own rules; the right route depends on the detail. Your next step: this is worth talking through rather than self-serving. Talk to us.

Deliberate behaviour (a serious matter)

If income was knowingly not declared, that’s treated as deliberate — potentially COP9 territory, which can carry higher penalties and, in some cases, criminal exposure. Your next step: this is not one for a self-service tool. Please get specialist advice before you contact HMRC. Talk to us in confidence.

A quick example (illustrative)

Figures and people are hypothetical, to show the shape of it.

Raymond has three years of undeclared UK rental profit — about £7,000 a year — a careless oversight, not deliberate. His route is the Let Property Campaign.

• If he comes forward now (unprompted): he pays the tax, plus interest, plus a penalty at or near the bottom of the careless range — potentially close to 0% of the tax.
• If he waits and HMRC contacts him first (prompted): the same tax and interest, but the penalty floor jumps — commonly 15% and up to 30% for a careless error found by HMRC.

Same income, same tax, same records — the only difference is when he acts. That is why the “your next step” for almost every route above is simply: notify HMRC. It’s free, and it protects the lower penalty.

And you can do a lot of this yourself

Once you know your route, most of the groundwork is something you can do from a position of strength — you don’t need to be dependent out of fear or confusion. Build your records year by year with the Annual Property Accounts tool, pull the whole picture together in the Disclosure Preparation Workbench, and see roughly what’s owed with the Liability Estimator. Getting professional help then becomes a smart, informed choice for the genuinely hard parts — not a reflex, and never a last resort forced on you by fear. The one exception is a serious case (deliberate behaviour, or anything the tool flagged as needing a specialist) — there, get help first, before you do anything.

However you need to disclose to HMRC as a landlord, we can help you find the right route. We’re based in Hounslow, west London, and help landlords across the UK.